Cost ofIssuanceSpecialOwnershipTaxChangeUnassignedAssignedGovernment-WideConveyUnderwriterAuditorOut ofBalance!!!ReportRefundingResourceScheduleCost ofRefundingFundBalanceInvestorsJournalEntryCocoonBalanceSheetDepreciationNotesAccountsPayableDebSedgleyBondPremiumFeesButterflySpecialDistrictFullAccrualGovernmentalActivitiesRestrictedDebitLiabilityDebtServiceFundReservesCreditUnrestrictedStatementofActivitiesCaterpillarPaymentModifiedAccrualPropertyTaxStatementof NetPositionMillLevyTABORFinancialStatementsSourceManagerCapitalOutlayDistrictInterestBondDiscountPrincipalReconciliationCost ofIssuanceSpecialOwnershipTaxChangeUnassignedAssignedGovernment-WideConveyUnderwriterAuditorOut ofBalance!!!ReportRefundingResourceScheduleCost ofRefundingFundBalanceInvestorsJournalEntryCocoonBalanceSheetDepreciationNotesAccountsPayableDebSedgleyBondPremiumFeesButterflySpecialDistrictFullAccrualGovernmentalActivitiesRestrictedDebitLiabilityDebtServiceFundReservesCreditUnrestrictedStatementofActivitiesCaterpillarPaymentModifiedAccrualPropertyTaxStatementof NetPositionMillLevyTABORFinancialStatementsSourceManagerCapitalOutlayDistrictInterestBondDiscountPrincipalReconciliation

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