It depends on a few things. That is, what application do you mean (for example, a desktop application, a web application, an API, a mobile application), since each of them can group slightly different things in the front-end / back-end categories.
In web applications, we refer to any part of the application code submitted by the user (client) as a front-end . So, for example, all files associated with HTML, jS, css and another user interface (view) should be under the umbrella of the interface (therefore, the front-end developer is a guy / girl who pulls her hair over cross-browser compatibility :) etc.)
Business logic, data processing and processing (models, controllers, db objects, etc.) are usually called back-end .
You can check out Wikipedia ( https://en.wikipedia.org/wiki/Front_and_back_ends )
source share