05262821 Level II Training Book

Free Play Issues

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

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Gaming Revenues – (Appendix C)

Above the line

Below the line

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BlueBird CPAs

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