All Poka theme template files can be overwritten in your child theme by just copy/paste the specific file to your child theme and keep the original folder structure.

Example:

If you want to make your changes to single.php you can copy the file from poka_theme and paste it to the root of your child theme.

Another example:

You want to make changes to inc/templates/header-style1.php

First you need to create the folders inc/templates to your child theme and then paste the php file inside templates folder in order to keep the folder structure the same and WordPress know that you need to override the file of the parent theme.

Notice: This apply only to template files such us single.php,taxonomy-lists.php, loop-search.php. Etc.

For the files that are not templates such as ratings.php you can make changes by overriding functions and not the whole file.

You can copy paste the function/functions to your child theme functions.php and make the changes you want.