Excerpted from OS X Mavericks: Peachpit Learning Series by Lynn Beighley
In the Finder window’s List View options, you can choose to show the Comments column. But where are those comments?
In a Finder window, click the List View button (it looks like a stack of papers). From the View menu, choose Show View Options to display the options panel. In the Show Columns section, select Comments to display any comments you’ve entered.
You can add comments to the Info window of any file. You might add a reminder about what to do with this file, a committee-meeting message to someone who will be receiving it, or love notes to your sweetheart.
To open a file’s Info window and add comments, select the file and press Command-I (for Info), or Control-click (or right-click) the file and choose Get Info from the contextual menu. Add whatever text you want in the Spotlight Comments field. Those comments then will appear in the Comments column in the List View.
To add comments to more than one file, select one file and press Command-Option-I. This action opens the Inspector window (it looks exactly like the Get Info window). Now, when you click on any other file, that file’s info automatically appears in the already-open Info/Inspector window. To use the contextual menus, Control-click (or right-click) a file and hold down the Option key; “Get Info” changes to “Show Inspector.”