The document discusses the departments and organizational structure of hotels. It lists common hotel departments such as front office, housekeeping, food and beverage, sales and marketing, accounting, and engineering. It then shows an example organizational chart of a Grand Hotel with the general manager at the top and departments like front office, housekeeping, sales and marketing, etc. reporting to managers below. The next section provides an example of how two students would organize and present the departments and structure of a hypothetical hotel they plan to own called the Hi-So Resort & Spa Hotel.