Financial & Managerial Accounting 17th Edition by Jan Williams ,Susan Haka,Mark Bettner,Joseph Carcello

Exercise 57

Jasper Golf Resort has a full-service hotel and three golf courses. The hotel, in addition to having over 100 hotel rooms, has two dining areas and a catering service for weddings and meetings. The hotel has a housekeeping staff and a repairs and maintenance group. In addition, there is a meetings coordinator with a technical staff to support meetings.
The golf courses have a superintendent that oversees a grounds and maintenance staff. Each course has a pro shop that includes apparel and golf supplies and a lunch counter. In addition, there is a golf cart center that provides carts to each course. Design a responsibility center chart like Exhibit 22-2 for Jasper Golf Resort.