I just finished reading some of the cocos2d documentation, and as far as I understand to add a background image to a layer you have to do something like:
Spr
You do not need to have a layer, but they are handy. Think of the layers as a way of grouping sprites (both visually and organizationally). You may want your background images grouped as a layer and all the enemies in a game as another layer. This allows you to deal with each set more cleanly. e.g. You can remove a specific layer instead of finding all of the enemies and removing them.
If it helps, play with layers in Photoshop or a graphics editing program. Layers in cocos2d work similarly.
For a simple scene, adding the background to a layer or to a scene won't make much difference. But it doesn't take long before the benefits of layering kicks in.