An employeeintentionallyinflates paymentamounts madeto legitimatevendorsManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresIncorrectapplicationof the equitymethodPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termIncorrectlycategorizingcertainexpenses aspart of the costof goods soldRecordingrevenuebefore it'sactuallyearneddelays therecording ofclient paymentsreceived incashMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldCreatingfalse salestransactionsThe accountingdepartmentprocessespayments to avendor thatdoesn't existFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceFailing tomakeappropriateprovisions fordoubtful debtsIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamountExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesUsinginappropriatevaluation methodsto determine thevalue of PPEassetsChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsMisclassifyingexpensesrelated to PPEas operatingexpenses orvice versaDeliberatelyreducing theamount ofdepreciationexpensesEmployeessubmit falseor inflatedexpensereportAn employeeintentionallyinflates paymentamounts madeto legitimatevendorsManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresIncorrectapplicationof the equitymethodPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termIncorrectlycategorizingcertainexpenses aspart of the costof goods soldRecordingrevenuebefore it'sactuallyearneddelays therecording ofclient paymentsreceived incashMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldCreatingfalse salestransactionsThe accountingdepartmentprocessespayments to avendor thatdoesn't existFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceFailing tomakeappropriateprovisions fordoubtful debtsIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamountExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesUsinginappropriatevaluation methodsto determine thevalue of PPEassetsChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsMisclassifyingexpensesrelated to PPEas operatingexpenses orvice versaDeliberatelyreducing theamount ofdepreciationexpensesEmployeessubmit falseor inflatedexpensereport

LET'S PLAY! - 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. An employee intentionally inflates payment amounts made to legitimate vendors
  2. Management fails to recognize a significant decline in the value of its long-term investments
  3. Sending excessive inventory to customers at the end of a reporting period to artificially inflate sales figures
  4. Incorrect application of the equity method
  5. Pocketing a portion of the cash payments received from customers before recording the transactions
  6. Accidentally allocates a significant portion of cash receipts from a particular business division to a different division
  7. Investments are mistakenly categorized as long-term when they should be short-term
  8. Incorrectly categorizing certain expenses as part of the cost of goods sold
  9. Recording revenue before it's actually earned
  10. delays the recording of client payments received in cash
  11. Misjudging the useful life or residual value of PPE assets Using inappropriate valuation methods to determine the value of PPE assets
  12. Omitting certain relevant costs from the calculation of inventory or cost of goods sold
  13. Creating false sales transactions
  14. The accounting department processes payments to a vendor that doesn't exist
  15. Failing to account for inventory losses due to theft, damage, or obsolescence
  16. Failing to make appropriate provisions for doubtful debts
  17. Intentionally records only a portion of the daily cash sales to pocket the unrecorded amount
  18. Expenses incurred for personal purposes are incorrectly recorded as legitimate business expenses
  19. Using inappropriate valuation methods to determine the value of PPE assets
  20. Choosing an inappropriate inventory valuation method that doesn't align with the actual flow of inventory
  21. Management inaccurately estimates the fair value of complex financial instruments
  22. Misclassifying expenses related to PPE as operating expenses or vice versa
  23. Deliberately reducing the amount of depreciation expenses
  24. Employees submit false or inflated expense report