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

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