Which division is responsible for accumulating operating data and compiling financial statements?

The Accounting Division is responsible for accumulating operating data and compiling financial statements because its primary functions are centered around managing the financial aspects of a business. This division is tasked with tracking revenues and expenses, preparing financial reports, and ensuring compliance with financial regulations. By collecting financial data from various departments, the Accounting Division can produce comprehensive statements that provide insights into the financial health of the organization. These statements, such as income statements and balance sheets, are crucial for internal management decisions and external reporting.

In contrast, the other divisions focus on different operational aspects. The Front Office Division is primarily concerned with guest relations and reservations. The Food and Beverage Division manages dining services and catering, focusing on menus, service quality, and inventory. The Human Resources Division is focused on employee relations, recruitment, and training. Each of these divisions has its specialized functions, but it is the Accounting Division that handles the financial data accumulation and reporting.