For smooth functioning of office work, sufficient office accommodation and furniture are necessary. Proper arrangement of furniture and equipment exert a great deal of influence on the smooth functioning of office work. Office layout means the systematic arrangement of office furniture and equipments within the available floor space. The arrangement of equipment and furniture should be done in such a manner that it will make the maximum utilisation of the available floor space. Office layout is important to a business concern because it ensures sound flow of work, attains economy in space utilisation and brings employees comfort and satisfaction. The layout plan will be more effective if it is incorporated with the plan of office building.