Welcome to our forums.
I'm not sure which of our tutorials you are referring to, but ... I think that you may have mixed up several items. That's quite understandable, since this is your first venture into building modules.
The .ascx files need to reference the .cs files like this:
<%@ Control Language="C#" Inherits="CompanyName.BasicHTML.BasicHTML_View" CodeBehind="BasicHTML_View.ascx.cs" %>
where codebehind is the file that contains the code for the view and the Inherits attribute refers to the class implemented in the cs file. As in:
public abstract partial class BasicHTML_View : DotNetNuke.Entities.Modules.PortalModuleBase, DotNetNuke.Entities.Modules.IActionable
Here, the class BasicHTML_View is in the CompanyName.BasicHTML namespace, which is also defined in the cs file.
Rather than get bogged down in all of that, I strongly recommend using a module template in Visual Studio to get all of the pieces put together. It will save you a ton of time and effort, not to mention minimizing errors and debugging time. You can also develop in the context of DotNetNuke, though that is not required. I find it easier, and I can debug a module as I go along. When you are done, the template is able to spit out an installable module in the form of a completely packaged DotNetNuke module.
The best template around, IMHO, was created by Chris Hammond:
http://christoctemplate.codeplex.com/ If you will look over on the Blogs section of the DotNetNuke.com site, you will find several blog posts from Chris that describe how to install, configure and use the template. Bear in mind that you may need to interpolate a bit since I think he has made some (good) improvements to the template since the blog posts were written. Check the links on the codeplex site, too.
Also on DotNetNuke.com you will find a series of video tutorials in which Chris goes through the development of a "Task Manager" module. These are will worth your time, too.
And please come back here with your questions.