Arthashastra

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अक्ष पटलम् अध्यक्षः प्रान् मुखम् उदन् मुखं वा विभक्त उपस्थानं निबन्ध पुस्तक स्थानं कारयेत् ॥

THE superintendent of accounts shall have the accountant's office constructed with its door facing either the north or the east, with seats (for clerks) kept apart and with shelves of account-books well arranged.

english translation

akSa paTalam adhyakSaH prAn mukham udan mukhaM vA vibhakta upasthAnaM nibandha pustaka sthAnaM kArayet ॥

hk transliteration by Sanscript