The following has been covered many times in articles like:
http://www.zen-cart.com/forum/showthread.php?t=48591
http://www.zen-cart.com/forum/showthread.php?t=118972
http://www.zen-cart.com/forum/showthread.php?t=163522

What I have done:
Modified:

html\includes\templates\custom\templates\tpl_index_categories.php

Moved:

<!-- BOF: Display grid of available sub-categories, if any -->
<?php
if (PRODUCT_LIST_CATEGORY_ROW_STATUS == 0) {
// do nothing
} else {
// display subcategories
/**
* require the code to display the sub-categories-grid, if any exist
*/
require($template->get_template_dir('tpl_modules_category_row.php',DIR_WS_TEMPLATE, $current_page_base,'templates'). '/tpl_modules_category_row.php');
}
?>
<!-- EOF: Display grid of available sub-categories -->

To above:

<?php if (DEFINE_MAIN_PAGE_STATUS >= 1 and DEFINE_MAIN_PAGE_STATUS <= 2) { ?>

It works great for moving the images above the description on the "Home page" but it doesn't seem to work for the sub-category display as well. By this I mean; when you are on the home page and select a category to view products listed, the category description shows above the images of the products. I would like to move the product images above the category description.

Does anyone know which file(s) to edit and possibly where to move the php code?

I have tried messing with:
tpl_index_categories.php
tpl_index_default.php
tpl_index_product_list.php

I am using: zen-cart-v1.3.9h a new install

with mods of:
column_layout_grid_v_1_3_8
ceon_uri_mapping_seo_4-0-3

The site I am working on is:
http://www.greatbeerglasses.com/

Thanks in advance for any help
John