This concept shows how to insert a new node at the end of a singly linked list. First, a new node is created with the given data and its next pointer set to NULL. Then, we check if the list is empty by seeing if head is NULL. If empty, we set head to the new node. If not empty, we start from head and traverse nodes until we find the last node whose next pointer is NULL. We then set that last node's next pointer to the new node, effectively adding it at the end. The new node's next remains NULL, marking it as the new tail. This process ensures the list grows by adding nodes at the end.