New iMac 21.5". How can I set up a new user account with access to all the files of the original user account?

Running Mavericks on a 2013 iMac 21.5". I want to set up a second user account with different settings that meet the requirements of specific software. I need the files to be accessible by both users. I have made both the main and secondary accounts administrators. I have also enabled file sharing for both. Neither account can see the other's files in Finder.

How can I make all files accessible to both accounts? I read that administrator accounts automatically can see all files on the computer, but it is not working out that way. I have restarted the computer, to no avail.