simple and clean way is here:
create a helper class:
create a utility_helper.php class in helper folder and only put the below code in the utility_helper.php
code to put: (with <?php ...below code here... ?>)
function asset_url(){
return base_url().'assets/';
}
open your autoload.php and make sure you include utility in autoload['helper'] array:
$autoload['helper'] = array('url','utility','file','form','etc...');
important:
now create assets folder at the same location where you have your system and application
folders.. and put your all css and js files and folder in assets folder
now you can link your css and js in view like below:
<script src="<?php echo asset_url(); ?>js/jquery.js"></script>
<link href="<?php echo asset_url(); ?>css/style.css"/>
<link rel="icon" href="<?php echo asset_url(); ?>img/favicon.ico" type="image/x-icon"/>
GOOD LUCK :)