Our Troop uses Individual accounts and it works great. We have one fundraiser a year in the fall. All scouts must participate to help out the Troop and their accounts. The committee decides on the Troop/Scout split. It is generally 2/3 goes to the scout accounts. When outing paperwork comes out the boys can pay 3 ways. Cash, check or out of their accounts. We also allow them to purchase their own personal gear then give us a receipt for it and reimburse them. This way they take the responsibility of keeping their gear in good working order if they buy it themselves.
We are an active troop that goes on outings once a month from Sept. to May and Summer Camp. The way we do our outings is we charge $10.00 for food, camping fee, and gas (depends on how far it is). We generally don't charge for gas if its an hour or less away. It has worked out for us for over 10 years. I know my son's would not have been able to go on some of the outings if it had not been for the scout accounts.