Enterprise funds are used for all kinds of revenue-generating activities. How important are these funds for governments?

Answer the following questions


1. What are internal service funds?  Give examples. Can internal service funds encourage dysfunctional decisions?

2. What is a proprietary fund? How do we report cash flows in proprietary funds?

3. Enterprise funds are used for all kinds of revenue-generating activities.  How important are these funds for governments?

4. Oil and Gas revenues in Louisiana are important for funding education.  What can you find about how Louisiana has dealt with the change in the price of oil?

5.  Internal control in not-for-profit organizations has been questions for years.  These entities are usually run by a host of volunteers, most of whom have no formal accounting or management experience.  What are the problems associated with internal control in charitable organizations and what might be done to improve the process?

6.  Choose any charitable organization and look up its financial statements.  What financial statements are used by these organizations?  What are some of the financial challenges that they face?

7. What are fiduciary funds?  Permanent funds?

8. Discuss and describe the four types of trust funds.

9. Compare and contrast the way that governments and for-profit entities deal with pension plans.

10. One of the newest things that is occurring in postsecondary educaiton is the advent of the for-profit college/university.  These institutions have changed methods in education and created increasing competition for students.  What are some of the differences between for-profit and not-for-profit college/universities?

11.  Numerous challenges face colleges and universities today.  Many research institutions are dependent upon the federal government for funding, and the federal budget is facing severe deficits.  Massive campuses require constant maintenance and improvements, and online servers providing for ever-increasing online studetns are expensive.  Competition for studetns is growing, as states cut funding to their postsecondary institutions.  Discuss one of these or other challenges and how accounting might be used to capture data and assist.

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