Link to all CSS and JavaScript files in Rails

Since you're on Rails 3.2, Sprockets is being used to load your static assets from your manifest files. To include all the assets in your default stylesheets and javascripts folders, you can do the following:

# application.js
//= require jquery
//= require jquery_ujs
//= require_tree .

require_tree . tells Sprockets to load and compile all the Javascript (and CoffeeScript) files in your app/assets/javascripts directory.

# app/assets/stylesheets/application.css
*= require_self
*= require_tree . 

Similarly, require_tree . tells Sprockets to load all the CSS (and SCSS) files within the app/assets/stylesheets directory.

Then, if your layout, you'd include the following include tags in place of the tags you listed in your question:

# app/views/layouts/application.html.erb
<%= stylesheet_link_tag "application" %>
<%= javascript_include_tag "application" %>

You may want to check out the official Rails guide to the asset pipline. The asset pipeline is a major update to Rails 3.1 – one which many users think is a big improvement – that has a material impact on the way static assets are loaded.