ResourceLiabilityFundBalanceBalanceSheetCreditCaterpillarPaymentRefundingPrincipalAssignedManagerChangeRestrictedConveyNotesFinancialStatementsGovernment-WideScheduleUnderwriterCost ofRefundingInterestPropertyTaxSpecialDistrictDistrictSpecialOwnershipTaxGovernmentalActivitiesReportModifiedAccrualJournalEntryStatementofActivitiesCost ofIssuanceInvestorsFeesCocoonBondDiscountBondPremiumFullAccrualDebitSourceOut ofBalance!!!UnassignedDepreciationReservesCapitalOutlayButterflyAuditorTABORAccountsPayableMillLevyUnrestrictedReconciliationDebSedgleyStatementof NetPositionDebtServiceFundResourceLiabilityFundBalanceBalanceSheetCreditCaterpillarPaymentRefundingPrincipalAssignedManagerChangeRestrictedConveyNotesFinancialStatementsGovernment-WideScheduleUnderwriterCost ofRefundingInterestPropertyTaxSpecialDistrictDistrictSpecialOwnershipTaxGovernmentalActivitiesReportModifiedAccrualJournalEntryStatementofActivitiesCost ofIssuanceInvestorsFeesCocoonBondDiscountBondPremiumFullAccrualDebitSourceOut ofBalance!!!UnassignedDepreciationReservesCapitalOutlayButterflyAuditorTABORAccountsPayableMillLevyUnrestrictedReconciliationDebSedgleyStatementof NetPositionDebtServiceFund

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