PercentageofcompletionMaturerevenuerecognitionAbuse ofmaterialityPressurefrom topmanagementPostponingexpenseFreeShort-timelagFair-valueaccountingPrematurerevenuerecognitionOver$1BillionUnattainablegoals frommanagementFreeCookieJarreserveTohidedebt$1.5BillionLong-timelagReliance onmaterialityhas nobasisCompletedcontractmethodBigbathEarningsManagement$1.9BillionThe asset,price andlocation$500MillionHistoricalcostaccountingPercentageofcompletionMaturerevenuerecognitionAbuse ofmaterialityPressurefrom topmanagementPostponingexpenseFreeShort-timelagFair-valueaccountingPrematurerevenuerecognitionOver$1BillionUnattainablegoals frommanagementFreeCookieJarreserveTohidedebt$1.5BillionLong-timelagReliance onmaterialityhas nobasisCompletedcontractmethodBigbathEarningsManagement$1.9BillionThe asset,price andlocation$500MillionHistoricalcostaccounting

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