Working with Floppy disk images
Create the image:-
dd if=/dev/zero of=floppy.img bs=1K count=1440
mkdosfs -F 12 floppy.img
# or
/sbin/mkfs.msdos -C floppy.img 1440
Check the image:-
mount -o loop -t msdos dosfloppy /mnt/floppy
df -h /mnt/floppy
umount /mnt/floppy
Copy files to the image:-
mount -o loop -t msdos dosfloppy /mnt/floppy
cp file.txt /mnt/floppy
umount /mnt/floppy
Keep in mind file names are limited to 8.3 case insensitive chars
http://en.wikipedia.org/wiki/8.3_filename
The Floppy image contains