A change was consented to. As many of the desks as possible were so placed that the worker would receive the light from the left; some received it from the right and a few from the back. Three months later this manager readily admitted that his employes were turning out at least one-third more work, and their general health was greatly improved. The location of the departments and the private offices should be carefully considered. Departments in which the work is of a nature requiring frequent inter-communication should be located as closely together as possible. For instance, the sales department should not be placed between the order and accounting departments, but the order department should be close to the accounting department, with which it is in constant communication. The workers in a department should be placed to facilitate the movement of their work from one desk to another. Heads of departments or chief clerks should be within easy reach of all employes in the department, and accessible to the executive. Offices of executives should be located with reference to their duties. The sales manager and purchasing agent should be accessible to the public. The general manager should be within easy reach of other officers but not necessarily accessible to the public. The importance of conveniently arranged offices is receiving much serious thought, and many of the larger industrial enterprises are erecting ideal administration buildings. In all specially planned buildings, the tendency is toward large rooms, rather than smaller rooms separating the departments. A large room insures better light and air, and space can be utilized to much better advantage. Fig. 10 is a sketch of the first floor plan of the administration building of one of the large industrial enterprises. This is, in many respects, an ideal arrangement. A noticeable feature is the location of the filing department in the center of the main room. Here it is easily reached by all departments. At either side of the filing department are the sales and accounting departments. In the sales department several sales managers' desks will be noted, with desks for their assistants across a narrow aisle. It happens that, in this particular business, sales are divided into departments corresponding with the classes of goods manufactured, with a sales manager for each department. The accounting, order, and credit departments are conveniently arranged, and the auditor is located where he can overlook the entire office. Executive offices, across the front of the building, are accessible to the public and those in the general offices.