This paper discusses two service-learning experiences in academic accounting programmes in the USA. The Campus Compact (2000) and professional accounting organizations have called for experiences that bridge the gap between academic preparation, the professional workplace and volunteerism. In addition, employers are increasingly placing importance on experience for entry-level positions. After reviewing the service-learning literature in general as well as the sparse literature in accounting education service-learning, this paper compares the experiences of two US universities' service-learning opportunities utilizing Volunteer Income Tax Assistance (VITA) programmes. Positive outcomes are discussed along with some of the pitfalls and concerns educators have concerning service-learning.service-learning, accounting, volunteer assistance, civic engagement,

This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness accounting. It includes consideration of federal, state, and local government units along with various types of nongovernmental nonbusiness entities. The initial section of the article traces both the development of fund accounting techniques and the discovery of their inadequacies. Next, the article discusses developments in standard-setting and the search for a sound theoretical foundation. Finally, it presents a current profile of nonbusiness accounting. The article implies that nonbusiness accounting can no longer be treated as a secondary consideration. The nonbusiness sector is a major component of the environment that requires sound financial accounting and reporting standards and practices.

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