BusinessEntityConceptPrudenceConceptDualAspectConceptPurpose ofAccountingTreatmentCapitalBreak-upValueSubjectivityConsistencyConceptAccrualsConceptDrawingsGoingConcernConceptCostConceptMoneyMeasurementConceptDepreciationDoubleEntrySystemMatchingConceptDoubtfulDebtsBusinessEntityConceptPrudenceConceptDualAspectConceptPurpose ofAccountingTreatmentCapitalBreak-upValueSubjectivityConsistencyConceptAccrualsConceptDrawingsGoingConcernConceptCostConceptMoneyMeasurementConceptDepreciationDoubleEntrySystemMatchingConceptDoubtfulDebts

Accounting Concepts - 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. Business Entity Concept
  2. Prudence Concept
  3. Dual Aspect Concept
  4. Purpose of Accounting Treatment
  5. Capital
  6. Break-up Value
  7. Subjectivity
  8. Consistency Concept
  9. Accruals Concept
  10. Drawings
  11. Going Concern Concept
  12. Cost Concept
  13. Money Measurement Concept
  14. Depreciation
  15. Double Entry System
  16. Matching Concept
  17. Doubtful Debts