Misclassifyingexpensesrelated to PPEas operatingexpenses orvice versaIncorrectapplicationof the equitymethodAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldAn employeeintentionallyinflates paymentamounts madeto legitimatevendorsFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceCreatingfalse salestransactionsChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesIncorrectlycategorizingcertainexpenses aspart of the costof goods soldInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termDeliberatelyreducing theamount ofdepreciationexpensesRecordingrevenuebefore it'sactuallyearnedFailing tomakeappropriateprovisions fordoubtful debtsUsinginappropriatevaluation methodsto determine thevalue of PPEassetsSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsThe accountingdepartmentprocessespayments to avendor thatdoesn't existEmployeessubmit falseor inflatedexpensereportdelays therecording ofclient paymentsreceived incashIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamountMisclassifyingexpensesrelated to PPEas operatingexpenses orvice versaIncorrectapplicationof the equitymethodAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldAn employeeintentionallyinflates paymentamounts madeto legitimatevendorsFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceCreatingfalse salestransactionsChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesIncorrectlycategorizingcertainexpenses aspart of the costof goods soldInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termDeliberatelyreducing theamount ofdepreciationexpensesRecordingrevenuebefore it'sactuallyearnedFailing tomakeappropriateprovisions fordoubtful debtsUsinginappropriatevaluation methodsto determine thevalue of PPEassetsSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsThe accountingdepartmentprocessespayments to avendor thatdoesn't existEmployeessubmit falseor inflatedexpensereportdelays therecording ofclient paymentsreceived incashIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamount

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