DebitDebSedgleyLiabilityDistrictOut ofBalance!!!ModifiedAccrualManagerInterestGovernmentalActivitiesUnrestrictedReportNotesDepreciationSchedulePrincipalFullAccrualSpecialOwnershipTaxButterflyGovernment-WideBalanceSheetCaterpillarSourcePaymentPropertyTaxResourceAccountsPayableStatementofActivitiesCapitalOutlayReconciliationUnderwriterInvestorsFeesCreditChangeBondPremiumCost ofRefundingBondDiscountCost ofIssuanceJournalEntrySpecialDistrictDebtServiceFundUnassignedReservesCocoonStatementof NetPositionFundBalanceMillLevyRefundingRestrictedTABORAuditorAssignedFinancialStatementsConveyDebitDebSedgleyLiabilityDistrictOut ofBalance!!!ModifiedAccrualManagerInterestGovernmentalActivitiesUnrestrictedReportNotesDepreciationSchedulePrincipalFullAccrualSpecialOwnershipTaxButterflyGovernment-WideBalanceSheetCaterpillarSourcePaymentPropertyTaxResourceAccountsPayableStatementofActivitiesCapitalOutlayReconciliationUnderwriterInvestorsFeesCreditChangeBondPremiumCost ofRefundingBondDiscountCost ofIssuanceJournalEntrySpecialDistrictDebtServiceFundUnassignedReservesCocoonStatementof NetPositionFundBalanceMillLevyRefundingRestrictedTABORAuditorAssignedFinancialStatementsConvey

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