Let's say you have a simple form, [checkbox] Selection 1, [checkbox] Selection 2, [checkbox] Selection 3
To create these checkboxes, here is the HTML you would use:
<input type=checkbox value="1" name="selection_1">Selection 1<br>
<input type=checkbox value="1" name="selection_2">Selection 2<br>
<input type=checkbox value="1" name="selection_3">Selection 3<br>
The name of the checkbox (selection_1, selection_2, selection_3) is the key used to identify that particular checkbox in the $_POST[] array.
The value of the checkbox is the value that will get POSTed to the next page IF AND ONLY IF the checkbox is checked when the form is submitted.
For example, if the checkbox selection_1 were checked, then the value of $POST['selection_1'] is "1". If selection_1 is not checked, then the value of $POST['selection_1'] will be nothing.
BTW, you can use anything (within the normal limits of the <input> tag) for the value identifier (like "yes", "delete", etc.) if it helps you in code readability. I just chose to use "1" in this particular instance.
HTH