(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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Electronic database that integrates and topically organizes U.S. GAAP into one coherent body of literature
Accounting Standards Codification
Change in equity of a company during a period from transactions, events, and circumstances relating to nonowner sources
Comprehensive Income
Independent experts in accounting who carefully evaluate a company’s accounting records and verify whether the financial statements are fairly presented in accordance with professional standards.
Independent Auditors
Provides information about the common shareholders’ equity claims on the company and how those claims change during the period
Statement of Shareholders' Equity
International Accounting Standards Board
IASB
Utilize resources in day-to-day activities to produce goods and/or services and sell them to customers
Operating Activities
Revenues – Expenses + Gains – Losses
Net Income
Raise equity capital by attracting investments from business owners or
acquire resources from lenders
Financing Activities
Amounts initially contributed by shareholders
Contributed Capital
A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability.
Due Care
Cash inflows and outflows from operating, investing and financing activities
Statement of Cash Flows
Generally Accepted Accounting Principles
GAAP
Members should act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
The Public Interest
Six principles that express the basic tenets of ethical and professional conduct and call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage
AICPA Code of Professional Conduct
Explains how the accounts and amounts have been determined.
Provides important details about the accounting principles, methods, and estimates the company has used.
Notes to Financial Statements
Members should exercise sensitive professional and moral judgments in their activities.
Responsibilities
International Financial Reporting Standards
IFRS
Members should perform all professional responsibilities with the highest sense of integrity.
Integrity
Extensive narrative discussion and quantitative analysis from the company’s managers.
Management Discussion & Analysis
A member should be objective and free from conflicts of interest in discharging professional responsibilities
Objectivity & Independence
Measures and reports the financial results of a firm’s performance
Income Statement
Acquire productive resources such as property, plant, equipment, technology, etc. to operate the business
Investing Activities
Communicating financial accounting information to existing and potential investors, creditors, lenders, and other external decision makers
Financial Reporting Process
Resources of the firm
Assets
Identify significant emerging accounting issues that it feels the FASB should address.
Emerging Issues Task Force
Has legal authority to prescribe accounting principles and reporting practices for all corporations issuing publicly traded securities within the U.S. capital markets.
Securities and Exchange Commission (SEC)
Used to measure and report financial statements that are relevant and representationally faithful
Accounting Standards
A newly released standard by FASB
Accounting Standards Update
A snapshot of the resources of a firm and the claims on the firm
Balance Sheet
Annual report including financial statements filed by publicly traded companies
Form 10-K
A member in public practice should observe the Principles of the CPC in determining the scope and nature of services to be provided
Scope & Nature of Services