The best way setup access rights to folders and files is to remember this:
UGLR (pronounced uglier)
Stands for User, Global, Local, Rights
Put a user into a Global group (if required), then put that Global group into a Local group, then assign Rights.
Do not assign rights to individual folders and files, reason being if a disaster happens and you need to reassign the permissions, it would be a nightmare, using the UGLR rule you only need to recreate the groups then reassign the permissions to them groups.
Also always make sure that once you have created all your users that rights (permissions) are accumulative, meaning that if a person is a member of two groups and have different rights to certain folders then the lowest access rights will be granted to maintain security, if the user who has write permissions to a file also belongs to a group who has only read permissions then READ permission is the effective right that he/she will have thus preventing him/her from writing to the file.
Also when you have created your users and groups make a back on a floppy using the rdisk /s command in DOS, this will backup the SAM with the rights, this can then be used to restore in the event of a disaster.
Hope this is of some assistance.