PrematurerevenuerecognitionHistoricalcostaccounting$500MillionBigbath$1.9BillionOver$1BillionCookieJarreserveLong-timelagUnattainablegoals frommanagementPostponingexpenseTohidedebtMaturerevenuerecognitionShort-timelagFreePercentageofcompletionEarningsManagementPressurefrom topmanagementFreeThe asset,price andlocationAbuse ofmateriality$1.5BillionFair-valueaccountingCompletedcontractmethodReliance onmaterialityhas nobasisPrematurerevenuerecognitionHistoricalcostaccounting$500MillionBigbath$1.9BillionOver$1BillionCookieJarreserveLong-timelagUnattainablegoals frommanagementPostponingexpenseTohidedebtMaturerevenuerecognitionShort-timelagFreePercentageofcompletionEarningsManagementPressurefrom topmanagementFreeThe asset,price andlocationAbuse ofmateriality$1.5BillionFair-valueaccountingCompletedcontractmethodReliance onmaterialityhas nobasis

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