Final answer:
Yes, it is true that the first structure light encounters when entering the eye is the cornea; it serves as a clear, protective layer that helps focus light onto the retina.
Step-by-step explanation:
The statement that light enters the eye and the first structure it encounters is the cornea is true. The cornea is a clear, protective covering on the outside of the eye that plays a critical role in focusing light by refracting it as it enters the eye. This light then passes through the pupil, which is controlled by the iris to adjust the amount of light coming into the eye, and eventually reaches the lens. The lens and the cornea work together to form a real image on the light-sensitive retina, which contains photoreceptors such as rods and cones.