Failing tomakeappropriateprovisions fordoubtful debtsInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termUsinginappropriatevaluation methodsto determine thevalue of PPEassetsThe accountingdepartmentprocessespayments to avendor thatdoesn't existDeliberatelyreducing theamount ofdepreciationexpensesOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldIncorrectapplicationof the equitymethodExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesRecordingrevenuebefore it'sactuallyearnedSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryIncorrectlycategorizingcertainexpenses aspart of the costof goods soldManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsdelays therecording ofclient paymentsreceived incashIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamountEmployeessubmit falseor inflatedexpensereportMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsAn employeeintentionallyinflates paymentamounts madeto legitimatevendorsAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionCreatingfalse salestransactionsMisclassifyingexpensesrelated to PPEas operatingexpenses orvice versaFailing tomakeappropriateprovisions fordoubtful debtsInvestmentsare mistakenlycategorized aslong-term whenthey should beshort-termUsinginappropriatevaluation methodsto determine thevalue of PPEassetsThe accountingdepartmentprocessespayments to avendor thatdoesn't existDeliberatelyreducing theamount ofdepreciationexpensesOmitting certainrelevant costsfrom thecalculation ofinventory or costof goods soldIncorrectapplicationof the equitymethodExpenses incurredfor personalpurposes areincorrectly recordedas legitimatebusiness expensesRecordingrevenuebefore it'sactuallyearnedSending excessiveinventory tocustomers at theend of a reportingperiod to artificiallyinflate salesfiguresManagementinaccuratelyestimates the fairvalue of complexfinancialinstrumentsFailing toaccount forinventory lossesdue to theft,damage, orobsolescenceChoosing aninappropriateinventory valuationmethod thatdoesn't align withthe actual flow ofinventoryIncorrectlycategorizingcertainexpenses aspart of the costof goods soldManagement failsto recognize asignificant declinein the value of itslong-terminvestmentsPocketing aportion of the cashpayments receivedfrom customersbefore recordingthe transactionsdelays therecording ofclient paymentsreceived incashIntentionallyrecords only aportion of the dailycash sales topocket theunrecordedamountEmployeessubmit falseor inflatedexpensereportMisjudging the usefullife or residual valueof PPE assetsUsing inappropriatevaluation methods todetermine the valueof PPE assetsAn employeeintentionallyinflates paymentamounts madeto legitimatevendorsAccidentallyallocates asignificant portion ofcash receipts froma particularbusiness division toa different divisionCreatingfalse salestransactionsMisclassifyingexpensesrelated to PPEas operatingexpenses orvice versa

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