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<?php if (file_exists(TEMPLATEPATH . '/images/logo.png')) { ?>
   <a class="logo" href="<?php echo get_option('home'); ?>">
    <div class="go-home"></div>
    <img src="<?php bloginfo('template_url'); ?>/images/logo.png"
     alt="<?php bloginfo('name'); ?>" />
   </a>
<?php } else { ?>
<h1 class="heading">
   <a class="logo" href="<?php echo esc_url(home_url('/')); ?>" rel="home">
    <?php bloginfo('name'); ?>
  </a>
</h1>
<?php } ?>