FMD 2018 Level II Training Book

Free Play Issues

• Free Play is not ‘Free’! - AICPAGuide Requires Accrual at Average Theoretical Payback % !! • Statistical Reporting (Actual vs. Theoretical Win) • General Ledger Reporting Issues • Financial Statement Reporting • State Fees (Identification of Payouts) NewMexico, Oklahoma, Connecticut, California, Washington, Nevada • Continuous ProgramMonitoring for Actual vs. Forecasted Results!

Accounting for Goods & Services

• Food & Beverage • Hotel • External Comps – gas, golf, etc.

Record Points at Expected Cost (Gross Margin Analysis)

BlueBird CPAs

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