When you use "Acquire images", there are some options you can set. One of these is the folder where the files will go.
I always move mine to c:\tmp, for example.
You will find newly imported files under Playlists/Recently Imported in MC's tree.
Select files, press alt-enter and tag. I usually tag genre, for example, but sometimes I'll tag comment as well.
Once you've tagged what you want, select all the files and right click, choose Library Tools/Rename Files from Properties. Check the settings carefully before you continue. I have only "directories" checked, the basepath set to c:\images and the rule set to [Date (year)]\[genre]\[comment].
When you press OK, files will be moved into directories according to what you've set. Be careful and experiment with a few files before you do very many.
Other sources of information are MC's Help and the FAQ near the top of this board.