DebitAccountsPayable4,000 | CreditCash 4000Debit Inventory40,000 | CreditAccountsPayable40,000DebitAccountsPayable 300 |CreditInventory 300 Debit AccountsPayable 40,000| CreditInventory 1,200Cash 38,800 Debit AccountsPayable 4,000| CreditInventory 80Cash 3,920 DebitInventory300 | CreditCash 300 Debit Cost ofGoods Sold40,000 | CreditInventory40,000Debit AccountsPayable 4,000| CreditInventory4,000 $22,200$21,000Free!Bonus:Warmupanswer Iand IIIBonus:Warmupanswer IIIDebit AccountsReceivable 5,000 |Credit SalesRevenue 5,000 DebitCost of Goods Sold4,220 | CreditInventory 4,220DebitInventory4,300 | CreditAccountsPayable 4,300 Debit AccountsReceivable60,000 | CreditSales Revenue60,000DebitAccountsPayable4,000 | CreditCash 4000Debit Inventory40,000 | CreditAccountsPayable40,000DebitAccountsPayable 300 |CreditInventory 300 Debit AccountsPayable 40,000| CreditInventory 1,200Cash 38,800 Debit AccountsPayable 4,000| CreditInventory 80Cash 3,920 DebitInventory300 | CreditCash 300 Debit Cost ofGoods Sold40,000 | CreditInventory40,000Debit AccountsPayable 4,000| CreditInventory4,000 $22,200$21,000Free!Bonus:Warmupanswer Iand IIIBonus:Warmupanswer IIIDebit AccountsReceivable 5,000 |Credit SalesRevenue 5,000 DebitCost of Goods Sold4,220 | CreditInventory 4,220DebitInventory4,300 | CreditAccountsPayable 4,300 Debit AccountsReceivable60,000 | CreditSales Revenue60,000

Perpetual and Cost of goods sold - 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. Debit Accounts Payable 4,000 | Credit Cash 4000
  2. Debit Inventory 40,000 | Credit Accounts Payable 40,000
  3. Debit Accounts Payable 300 | Credit Inventory 300
  4. Debit Accounts Payable 40,000 | Credit Inventory 1,200 Cash 38,800
  5. Debit Accounts Payable 4,000 | Credit Inventory 80 Cash 3,920
  6. Debit Inventory 300 | Credit Cash 300
  7. Debit Cost of Goods Sold 40,000 | Credit Inventory 40,000
  8. Debit Accounts Payable 4,000 | Credit Inventory 4,000
  9. $22,200
  10. $21,000
  11. Free!
  12. Bonus: Warmup answer I and III
  13. Bonus: Warmup answer III
  14. Debit Accounts Receivable 5,000 | Credit Sales Revenue 5,000 Debit Cost of Goods Sold 4,220 | Credit Inventory 4,220
  15. Debit Inventory 4,300 | Credit Accounts Payable 4,300
  16. Debit Accounts Receivable 60,000 | Credit Sales Revenue 60,000