The asset,price andlocationEarningsManagementPrematurerevenuerecognitionPressurefrom topmanagementPostponingexpenseCompletedcontractmethodShort-timelagReliance onmaterialityhas nobasis$500Million$1.5BillionTohidedebtHistoricalcostaccountingUnattainablegoals frommanagementPercentageofcompletionFair-valueaccountingMaturerevenuerecognitionFreeCookieJarreserveLong-timelagBigbath$1.9BillionAbuse ofmaterialityOver$1BillionFreeThe asset,price andlocationEarningsManagementPrematurerevenuerecognitionPressurefrom topmanagementPostponingexpenseCompletedcontractmethodShort-timelagReliance onmaterialityhas nobasis$500Million$1.5BillionTohidedebtHistoricalcostaccountingUnattainablegoals frommanagementPercentageofcompletionFair-valueaccountingMaturerevenuerecognitionFreeCookieJarreserveLong-timelagBigbath$1.9BillionAbuse ofmaterialityOver$1BillionFree

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