I do not think you can talk about ASCII and BINARY files, but TEXT and BINARY .
In this sense, these are text files: XML, HTML, RTF, SQL, TEXT, JAVA, CSS, EPS.
And these are binary files: PDF, DOC, XLS, JPG, MP3, AVI, OBJ, DLL.
ASCII is just a character table used at the beginning of calculations to represent text, but at present it is somewhat discouraged because it cannot represent text in languages ββsuch as Chinese, Arabic, Spanish (word with Γ±, Γ, tildes), French and others. Instead of ASCII, other CHARACTER REPRESENTATIONS are currently offered. The most famous is probably UTF-8 . But there are others like ISO-8859-1 , ISO-8859-3 , etc. Take a look at this article by Joel Spolsky on UNICODE. It is very useful.
File formats are another very important issue. File formats are protocols that programs agree to represent information. In this sense, a JPG file is an image with a specific (well-known) internal format that allows programs (browsers, tables, word processors) to use them as images.
Text files also have formats (IE, there are specifications for text files such as XML and HTML). Its format, as in JPG and other binary files, allows applications to use them in a coherent and concrete way to achieve something: IE, render a WEB PAGE (HTML and XHTML format).