1. All companies use budgets in planning and control. Governmental

entities, however, have special budget issues. What is unique about the budget processes for governmental entities?
2. Accounting for governments involves the use of budgetary accounts. What are these accounts and how are they used? Do you believe it would be beneficial if for-profit companies used similar procedures? Why or why not? Conversely, what can governments learn from for-profits in budgeting?