sample.coffee

# Helper functions
# 
# helper.js.coffee
NameSpace.Helpers = 
  a: () ->
    console.log 'a'
  
  b: () ->
    console.log 'b'

# Modules/Classes
# users.js.coffee
class NameSpace.Users
  constructor: () ->
    NameSpace.a()
    
# ANother class
# another_class.js.cpffee
class NameSpace.AnotherClass
  constructor: () ->
    console.log 'constructor'

NameSpace has to be defined first.