DistrictDebSedgleySpecialDistrictButterflyFinancialStatementsUnrestrictedGovernment-WideGovernmentalActivitiesPaymentTABORDebtServiceFundInvestorsJournalEntryDepreciationPropertyTaxChangeAuditorReservesMillLevyLiabilityInterestReconciliationBalanceSheetCaterpillarUnassignedPrincipalUnderwriterAssignedModifiedAccrualManagerScheduleFullAccrualStatementofActivitiesNotesCost ofIssuanceAccountsPayableFeesResourceDebitCapitalOutlayConveyBondPremiumStatementof NetPositionOut ofBalance!!!BondDiscountFundBalanceReportRestrictedSourceCocoonRefundingCost ofRefundingSpecialOwnershipTaxCreditDistrictDebSedgleySpecialDistrictButterflyFinancialStatementsUnrestrictedGovernment-WideGovernmentalActivitiesPaymentTABORDebtServiceFundInvestorsJournalEntryDepreciationPropertyTaxChangeAuditorReservesMillLevyLiabilityInterestReconciliationBalanceSheetCaterpillarUnassignedPrincipalUnderwriterAssignedModifiedAccrualManagerScheduleFullAccrualStatementofActivitiesNotesCost ofIssuanceAccountsPayableFeesResourceDebitCapitalOutlayConveyBondPremiumStatementof NetPositionOut ofBalance!!!BondDiscountFundBalanceReportRestrictedSourceCocoonRefundingCost ofRefundingSpecialOwnershipTaxCredit

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