What are Scout Accounts?

Quite simply it is an account that the Scout deposits any money earned from fund raising into. The unit acts like a bank, holding & distributing the funds.
Scouts then use these funds to pay for scout activities like camping, summer camp, back packs, mess kits, merit badge supplies, pin & loop supplies, unit outings, etc.

A scout is "Thrifty" he works to earn the money for the things he needs.
There is no better way to support this that with popcorn sales and scout accounts.

But our unit needs funds for tents, awards, books, equipment, etc. and fundraising is done to cover these things.

Dues should be set to cover these expenses. All scouts share in the cost equally.

Why should we switch to scout accounts instead of a general fund?

Lets say that you set the yearly dues at $150 to cover expenses.
Parents can pay this, or the scout can sell popcorn to cover the cost.

Scout A decides to pay the $150 and not sell popcorn.

Scout B decides to sell popcorn to raise the money. This scout sells $1000 in popcorn. He earns $300 that
goes to the unit general fund.

Scout B just paid twice as much as scout A. How hard is he going to work next year?

Now if you use scout accounts they will both pay the same amount. Plus when the scout see that the money he earns he can use for his scouting supplies he will be motivated to sell more popcorn.

This will also encourage other scouts to participate in the sale and earn their own money.

Therefore increasing the amount of funds available for the unit to use for activities.