This case study is a work of fiction and is to be used for educational purposes only. All businesses and characters identified and spoken to herein are fictional and do not mean to represent any real person(s) and/or businesses that may or may not actually exist.”

Excerpt From: Paul Willie. “Case Study for BACC9104 Fundamentals of Accounting.” iBooks.

“Copyright 2015

This case study is the sole property of Paul A. Willie and shall not be reproduced in any manner whatsoever without the sole written permission of the author. Any unauthorized reproduction of this work will be met with the full force of the law.

Niagara on the Lake Golf Club

The Niagara on the Lake Golf Resort is a well-established full service golf course and club. The club has its own dining room (The Green Room) and lounge (The Nineteenth Hole). Located in beautiful Niagara on the Lake, Ontario, the club has been successfully run and operated by the Johnson family for over 25 years. The club has enjoyed loyal patronage from club members on a consistent basis throughout the years. The club currently has three hundred and two (302) active members. Each member is required to pay an annual membership fee of $7,000 CAD which entitles them to play up to two (2) rounds of golf each day during the golf season. Membership is due on January 1st of each year. Members have the privilege of patronizing the private dining room and lounge throughout the calendar year.