Final answer:
Proprietary funds in government accounting include enterprise funds and internal service funds.
Step-by-step explanation:
Proprietary funds are used in government accounting to account for business-type activities. These activities are primarily financed by user charges, such as fees and charges for services. The proprietary funds consist of two types: enterprise funds and internal service funds.
Enterprise funds: These funds are used to account for activities that provide goods or services to the general public for a fee. Examples include water utilities, airports, and parking garages.
Internal service funds: These funds are used to account for activities that provide goods or services to other departments within the government entity on a cost-reimbursement basis. Examples include centralized printing services, fleet management, and information technology services.