Free$500MillionEarningsManagementPrematurerevenuerecognitionTohidedebtAbuse ofmaterialityThe asset,price andlocationCookieJarreserveShort-timelagBigbath$1.5BillionPostponingexpenseFreeLong-timelagPressurefrom topmanagementOver$1Billion$1.9BillionCompletedcontractmethodUnattainablegoals frommanagementMaturerevenuerecognitionFair-valueaccountingHistoricalcostaccountingReliance onmaterialityhas nobasisPercentageofcompletionFree$500MillionEarningsManagementPrematurerevenuerecognitionTohidedebtAbuse ofmaterialityThe asset,price andlocationCookieJarreserveShort-timelagBigbath$1.5BillionPostponingexpenseFreeLong-timelagPressurefrom topmanagementOver$1Billion$1.9BillionCompletedcontractmethodUnattainablegoals frommanagementMaturerevenuerecognitionFair-valueaccountingHistoricalcostaccountingReliance onmaterialityhas nobasisPercentageofcompletion

Earnings Management - 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. Free
  2. $500 Million
  3. Earnings Management
  4. Premature revenue recognition
  5. To hide debt
  6. Abuse of materiality
  7. The asset, price and location
  8. Cookie Jar reserve
  9. Short-time lag
  10. Big bath
  11. $1.5 Billion
  12. Postponing expense
  13. Free
  14. Long-time lag
  15. Pressure from top management
  16. Over $1 Billion
  17. $1.9 Billion
  18. Completed contract method
  19. Unattainable goals from management
  20. Mature revenue recognition
  21. Fair-value accounting
  22. Historical cost accounting
  23. Reliance on materiality has no basis
  24. Percentage of completion