How to Structure a theme: Noob question

Hello I am building a new theme for general open release, eventually I will GitHub it so I want to structure the file names/folders to a certain standard/grammatical structure like other themes do such as including a /lib/ or /inc/ /assets/ or naming files in a generic way is there any framework/standard that exists a bit like the zend framework. Can people please point me to where I can find this information, I am a bit stuck on the terms to even google.

Thx