Statementof CashFlowsStatementofFinancialPositionCommissionon AuditMaterialityNeutralityUnderstandabilityStatement ofFinancialPerformanceExpensesInternationalPublicSectorAccountingStandardsRelevanceAccrualbasisRevenueFundclusterGeneralpurposefinancialstatementsBureauof theTreasuryLiabilityGovernmentAgenciesBusinessaccountingGovernmentaccountingBudgetregistriesPrudenceTaxesNetassetsResponsibilityService-orientedReliabilityStewardshipAccountabilityTimelinessFaithfulRepresentationProfit-orientedDepartmentof BudgetandManagementLiabilitiesComparabilityGovernmentAccountingManualTransparencySubstanceover formPhilippinePublicSectorAccountingStandardsComparabilityCompletenessAssetsStatementof CashFlowsStatementofFinancialPositionCommissionon AuditMaterialityNeutralityUnderstandabilityStatement ofFinancialPerformanceExpensesInternationalPublicSectorAccountingStandardsRelevanceAccrualbasisRevenueFundclusterGeneralpurposefinancialstatementsBureauof theTreasuryLiabilityGovernmentAgenciesBusinessaccountingGovernmentaccountingBudgetregistriesPrudenceTaxesNetassetsResponsibilityService-orientedReliabilityStewardshipAccountabilityTimelinessFaithfulRepresentationProfit-orientedDepartmentof BudgetandManagementLiabilitiesComparabilityGovernmentAccountingManualTransparencySubstanceover formPhilippinePublicSectorAccountingStandardsComparabilityCompletenessAssets

Chapter 1: Government Accounting Overview - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. Statement of Cash Flows
  2. Statement of Financial Position
  3. Commission on Audit
  4. Materiality
  5. Neutrality
  6. Understandability
  7. Statement of Financial Performance
  8. Expenses
  9. International Public Sector Accounting Standards
  10. Relevance
  11. Accrual basis
  12. Revenue
  13. Fund cluster
  14. General purpose financial statements
  15. Bureau of the Treasury
  16. Liability
  17. Government Agencies
  18. Business accounting
  19. Government accounting
  20. Budget registries
  21. Prudence
  22. Taxes
  23. Net assets
  24. Responsibility
  25. Service-oriented
  26. Reliability
  27. Stewardship
  28. Accountability
  29. Timeliness
  30. Faithful Representation
  31. Profit-oriented
  32. Department of Budget and Management
  33. Liabilities
  34. Comparability
  35. Government Accounting Manual
  36. Transparency
  37. Substance over form
  38. Philippine Public Sector Accounting Standards
  39. Comparability
  40. Completeness
  41. Assets