PrincipalFinancialStatementsReportFundBalanceDepreciationDebtServiceFundAssignedLiabilityJournalEntrySpecialDistrictCreditGovernment-WideInvestorsReservesModifiedAccrualNotesCaterpillarStatementofActivitiesButterflyCocoonChangeBondPremiumRestrictedSourceMillLevyCost ofIssuanceRefundingUnderwriterResourceCost ofRefundingScheduleUnassignedStatementof NetPositionTABORCapitalOutlayPaymentUnrestrictedOut ofBalance!!!AuditorDistrictDebitDebSedgleyInterestAccountsPayableBondDiscountPropertyTaxSpecialOwnershipTaxReconciliationGovernmentalActivitiesManagerConveyBalanceSheetFullAccrualFeesPrincipalFinancialStatementsReportFundBalanceDepreciationDebtServiceFundAssignedLiabilityJournalEntrySpecialDistrictCreditGovernment-WideInvestorsReservesModifiedAccrualNotesCaterpillarStatementofActivitiesButterflyCocoonChangeBondPremiumRestrictedSourceMillLevyCost ofIssuanceRefundingUnderwriterResourceCost ofRefundingScheduleUnassignedStatementof NetPositionTABORCapitalOutlayPaymentUnrestrictedOut ofBalance!!!AuditorDistrictDebitDebSedgleyInterestAccountsPayableBondDiscountPropertyTaxSpecialOwnershipTaxReconciliationGovernmentalActivitiesManagerConveyBalanceSheetFullAccrualFees

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