sites/default/files
sites/default/private
sites/default/settings.php
cache/
files/
/README.txt
/CHANGELOG.txt
/COPYRIGHT.txt
/INSTALL*.txt
/LICENSE.txt
/MAINTAINERS.txt
/UPGRADE.txt
robots.txt
sites/all/README.txt
sites/all/modules/README.txt
sites/all/themes/README.txt
.htaccess

#for non core developer
#only include "sites" folder without exclusions before
cron.php
index.php
install.php
update.php
xmlrpc.php
/includes
/misc
/modules     
/profiles
/scripts
/themes