JournalEntrySourceCost ofRefundingDebtServiceFundPaymentDebitGovernment-WideOut ofBalance!!!ModifiedAccrualManagerDepreciationButterflyBondDiscountMillLevyRestrictedAccountsPayableLiabilityScheduleAuditorRefundingGovernmentalActivitiesFullAccrualConveyReportFundBalanceSpecialDistrictTABORDebSedgleyCapitalOutlayPropertyTaxCocoonChangeStatementofActivitiesInvestorsCaterpillarUnassignedPrincipalSpecialOwnershipTaxUnrestrictedReconciliationAssignedStatementof NetPositionDistrictCost ofIssuanceBondPremiumReservesCreditUnderwriterFinancialStatementsFeesBalanceSheetNotesResourceInterestJournalEntrySourceCost ofRefundingDebtServiceFundPaymentDebitGovernment-WideOut ofBalance!!!ModifiedAccrualManagerDepreciationButterflyBondDiscountMillLevyRestrictedAccountsPayableLiabilityScheduleAuditorRefundingGovernmentalActivitiesFullAccrualConveyReportFundBalanceSpecialDistrictTABORDebSedgleyCapitalOutlayPropertyTaxCocoonChangeStatementofActivitiesInvestorsCaterpillarUnassignedPrincipalSpecialOwnershipTaxUnrestrictedReconciliationAssignedStatementof NetPositionDistrictCost ofIssuanceBondPremiumReservesCreditUnderwriterFinancialStatementsFeesBalanceSheetNotesResourceInterest

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