ResourcePropertyTaxConveyRestrictedFullAccrualLiabilityBondPremiumUnrestrictedStatementof NetPositionCocoonJournalEntryFeesReservesFundBalanceAuditorNotesAssignedCaterpillarRefundingChangeTABOROut ofBalance!!!ButterflyStatementofActivitiesDebtServiceFundScheduleUnassignedDistrictCreditBalanceSheetCost ofIssuanceReconciliationSpecialOwnershipTaxFinancialStatementsUnderwriterSpecialDistrictCapitalOutlayDebSedgleyCost ofRefundingPrincipalMillLevyGovernmentalActivitiesManagerBondDiscountDepreciationGovernment-WideInterestPaymentInvestorsModifiedAccrualDebitReportSourceAccountsPayableResourcePropertyTaxConveyRestrictedFullAccrualLiabilityBondPremiumUnrestrictedStatementof NetPositionCocoonJournalEntryFeesReservesFundBalanceAuditorNotesAssignedCaterpillarRefundingChangeTABOROut ofBalance!!!ButterflyStatementofActivitiesDebtServiceFundScheduleUnassignedDistrictCreditBalanceSheetCost ofIssuanceReconciliationSpecialOwnershipTaxFinancialStatementsUnderwriterSpecialDistrictCapitalOutlayDebSedgleyCost ofRefundingPrincipalMillLevyGovernmentalActivitiesManagerBondDiscountDepreciationGovernment-WideInterestPaymentInvestorsModifiedAccrualDebitReportSourceAccountsPayable

Welcome to GASB 34 Conversion Training! - 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. Resource
  2. Property Tax
  3. Convey
  4. Restricted
  5. Full Accrual
  6. Liability
  7. Bond Premium
  8. Unrestricted
  9. Statement of Net Position
  10. Cocoon
  11. Journal Entry
  12. Fees
  13. Reserves
  14. Fund Balance
  15. Auditor
  16. Notes
  17. Assigned
  18. Caterpillar
  19. Refunding
  20. Change
  21. TABOR
  22. Out of Balance!!!
  23. Butterfly
  24. Statement of Activities
  25. Debt Service Fund
  26. Schedule
  27. Unassigned
  28. District
  29. Credit
  30. Balance Sheet
  31. Cost of Issuance
  32. Reconciliation
  33. Special Ownership Tax
  34. Financial Statements
  35. Underwriter
  36. Special District
  37. Capital Outlay
  38. Deb Sedgley
  39. Cost of Refunding
  40. Principal
  41. Mill Levy
  42. Governmental Activities
  43. Manager
  44. Bond Discount
  45. Depreciation
  46. Government-Wide
  47. Interest
  48. Payment
  49. Investors
  50. Modified Accrual
  51. Debit
  52. Report
  53. Source
  54. Accounts Payable