Questions regarding external js/image files

[eluser]capypara[/eluser]
Where do i have to place my js/image files if i want to use it in my code? Is there any specific directory path/folder that i should be using? How do i call those files in CI? Would the sentence below be ok?

<img src="folder name/image name.jpg"/>

Sorry for the barrage of questions. The only thing i could find in the user guide regarding images was image manipulation =(