How to properly set folder permissions?

Question

System administration

I'm setting up a file server with ABE technology on windows server 2012 for a simpler distribution of access rights (as it is written on the "fence").

The question is, I have a Department folder in this folder there is an accounting grandma that will be shown only to Buhams, but in this department folder there is a folder Economists (which only economists have access to) so
I need to give one employee from the accounting department access to a sub-subfolder Economists.

Question: what is the right way to do it?
1) give access to this sub-folder Economists to this employee and then somehow display access to him with a shortcut
2) give access to the entrance to the Economists folder, but by going there he can only see this sub-folder?

Or how to do it right?

Answer 1

only Buham is shown, but in this department folder there is a folder Economists (access to which only economists have)
Why such a perversion?
And on the issue, give access to the employee and make a hotel ball on the folder, and how he enters it there is the tenth thing (by link, or by shortcut, or even as a network drive connected)
PS It is better to give access not to users, but to groups.