Departmentof BudgetandManagementUnderstandabilityCommissionon AuditAccrualbasisMaterialityAssetsNeutralityAccountabilityLiabilityInternationalPublicSectorAccountingStandardsGovernmentAgenciesStatementofFinancialPositionPrudenceLiabilitiesComparabilityStatementof CashFlowsNetassetsSubstanceover formProfit-orientedFaithfulRepresentationService-orientedBusinessaccountingRelevancePhilippinePublicSectorAccountingStandardsGovernmentaccountingBureauof theTreasuryResponsibilityExpensesGovernmentAccountingManualStewardshipBudgetregistriesCompletenessStatement ofFinancialPerformanceComparabilityTransparencyRevenueTaxesFundclusterTimelinessReliabilityGeneralpurposefinancialstatementsDepartmentof BudgetandManagementUnderstandabilityCommissionon AuditAccrualbasisMaterialityAssetsNeutralityAccountabilityLiabilityInternationalPublicSectorAccountingStandardsGovernmentAgenciesStatementofFinancialPositionPrudenceLiabilitiesComparabilityStatementof CashFlowsNetassetsSubstanceover formProfit-orientedFaithfulRepresentationService-orientedBusinessaccountingRelevancePhilippinePublicSectorAccountingStandardsGovernmentaccountingBureauof theTreasuryResponsibilityExpensesGovernmentAccountingManualStewardshipBudgetregistriesCompletenessStatement ofFinancialPerformanceComparabilityTransparencyRevenueTaxesFundclusterTimelinessReliabilityGeneralpurposefinancialstatements

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