Which of the Following Statements Is Not True

Which of the following statements is not true:

A) The hospitality industry encompasses a narrow range of activities and types of organisations.
B) A large hotel's organisational structure and accounting system should be designed with due regard given to co-ordinating a range of functions that will frequently include the provision of accommodation, restaurant and bar facilities.
C) The sale of a hotel's rooms can be likened to the sale of seats in the airline industry.
D) A parallel exists between food preparation in restaurant kitchens and production activities in manufacturing organisations.
E) Bar operations can be likened to retailing.