The office is the place where all the administrative and executive work relating to the business is done. It is the seat, not only of the administrative activities which determine the policy of the whole business, but also of the principal executive activities where by the policy is carried into effect. It is the office which directs and coordinates the various activities of the business. The office is the place where proper records for the purpose of control, information and efficient operation are prepared, handled and serviced. It is the place which unifies the different activities of an enterprise in order to achieve some pre-determined goals. The activities of a business like decision making and decision enforcing can be carried out only with the help of communicating and recording activities, which is the work of an office. The office enable the efficient functioning of management of a business by supplying factual information and data of various type. The business office is usually located in the central parts of a city or a town, so that it is easily accessible to the customers. The considerations like nearness to banks, post office, railway stations etc., will have to be taken into account while choosing the location of the office. the availability of financial and communication facilities will generally influence the selection of the site for the office and if the office is located in an out of the way place, much expenditure and time will be wasted. the layout of an office depends upon the size and nature of business and it varies from business. In the case of small business, one single room may be sufficient for accommodating the office, whereas in a large business having hundreds of office staff, a palatial building may be required. The office building must be sufficient enough to meet the requirements of the business and provision should be made for future expansion of its activities. It must be properly ventilated. Adequate light and air should flow in through windows and ventilators. There should be provision for elector lights and fans wherever necessary. Some of the big commercial offices are air-conditioned which are pleasant for the staff working in the office.