Cost ofRefundingAssignedCaterpillarDebitRestrictedFullAccrualTABORAccountsPayableDepreciationChangeReconciliationUnrestrictedDebSedgleyUnassignedPaymentBondDiscountFinancialStatementsCreditLiabilityCost ofIssuanceMillLevyNotesReportInterestSpecialDistrictPrincipalBalanceSheetJournalEntryInvestorsBondPremiumReservesOut ofBalance!!!UnderwriterStatementofActivitiesCapitalOutlayGovernment-WideSourceConveyCocoonPropertyTaxAuditorDistrictSpecialOwnershipTaxModifiedAccrualFeesResourceManagerStatementof NetPositionDebtServiceFundFundBalanceButterflyRefundingGovernmentalActivitiesScheduleCost ofRefundingAssignedCaterpillarDebitRestrictedFullAccrualTABORAccountsPayableDepreciationChangeReconciliationUnrestrictedDebSedgleyUnassignedPaymentBondDiscountFinancialStatementsCreditLiabilityCost ofIssuanceMillLevyNotesReportInterestSpecialDistrictPrincipalBalanceSheetJournalEntryInvestorsBondPremiumReservesOut ofBalance!!!UnderwriterStatementofActivitiesCapitalOutlayGovernment-WideSourceConveyCocoonPropertyTaxAuditorDistrictSpecialOwnershipTaxModifiedAccrualFeesResourceManagerStatementof NetPositionDebtServiceFundFundBalanceButterflyRefundingGovernmentalActivitiesSchedule

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