CompletedcontractmethodFreePercentageofcompletionReliance onmaterialityhas nobasis$500MillionShort-timelagEarningsManagement$1.5BillionPostponingexpenseThe asset,price andlocationFair-valueaccountingOver$1BillionHistoricalcostaccountingTohidedebtMaturerevenuerecognitionLong-timelagUnattainablegoals frommanagementCookieJarreservePressurefrom topmanagementPrematurerevenuerecognitionAbuse ofmaterialityBigbathFree$1.9BillionCompletedcontractmethodFreePercentageofcompletionReliance onmaterialityhas nobasis$500MillionShort-timelagEarningsManagement$1.5BillionPostponingexpenseThe asset,price andlocationFair-valueaccountingOver$1BillionHistoricalcostaccountingTohidedebtMaturerevenuerecognitionLong-timelagUnattainablegoals frommanagementCookieJarreservePressurefrom topmanagementPrematurerevenuerecognitionAbuse ofmaterialityBigbathFree$1.9Billion

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