Skin and JavaScript files location
Skin
frontend
package_name
theme_name
js
css
images
The skin folder is separated into the admin files and the frontend files. Within the frontend there can be a folder for each package which can also contain a folder for each theme. The theme folders contain the js, css and images which are split into folders.
The theme folders should match the theme name so that Magento will know which theme folder to use when using assets.
JS – The JS files are usually split