how to add css and js in magento

first put your css and js in your project and and path is:-
skin\frontend\default\default  in css folder paste your css and make js folder this path and paste your js

and after call in head.phtml

 open this path  app\design\frontend\base\default\template\page\html\head.phtml
 and and of the page in  head.phtml

css link:-

js link:-