Where should I put css, js and images in Codeigniter project?

When I start using Codeigniter as a PHP framework, I was confuse about where is the properly place to put assets files such as .css .js or images in to my project.

This is the way I put assets files to Codeigniter project.

1. I create folder name “assets” to ¬†the outer path of my project.

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2. I also create any folders such as css, js and images in to “assets” folder.

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3. Then I use helper function to help me to use any files in “assets” easily. I create one file name “utility_helper.php” and put it to application->helpers folder then write down the function :

function asset_url(){
   return base_url().'assets/';

where base_url() refer to my website path.