EarningsManagement$1.9BillionHistoricalcostaccountingCookieJarreserveFreeFair-valueaccounting$1.5BillionShort-timelagReliance onmaterialityhas nobasisMaturerevenuerecognitionAbuse ofmaterialityFreePercentageofcompletionOver$1BillionPressurefrom topmanagementPrematurerevenuerecognitionTohidedebtPostponingexpenseLong-timelagThe asset,price andlocationUnattainablegoals frommanagement$500MillionBigbathCompletedcontractmethodEarningsManagement$1.9BillionHistoricalcostaccountingCookieJarreserveFreeFair-valueaccounting$1.5BillionShort-timelagReliance onmaterialityhas nobasisMaturerevenuerecognitionAbuse ofmaterialityFreePercentageofcompletionOver$1BillionPressurefrom topmanagementPrematurerevenuerecognitionTohidedebtPostponingexpenseLong-timelagThe asset,price andlocationUnattainablegoals frommanagement$500MillionBigbathCompletedcontractmethod

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