Implicit Transactions Form groups of from three to six "players." Each group should have a die and a paper (or board) with four columns labeled: 1. Expiration of unexpired costs. 2. Recognition of unearned revenues. 3. Accrual of unrecorded expenses. 4. Accrual of unrecorded revenues. The players should select an order in which they want to play. Then, the first player rolls the die. If this player rolls a 5 or 6, the die passes to the next player. If the second player rolls a 1, 2, 3, or 4, this person must, within 20 seconds, name an example of a transaction that fits in the corresponding category; for example, if a 2 is rolled, the player must give an example of recognition of unearned revenues. Each time a correct example is given, the player receives one point. If someone doubts the correctness of a given example, the player can challenge it. If the remaining players unanimously agree that the example is incorrect, the challenger gets a point and the player giving the example does not get a point for a correct example and is out of the game. If the remaining players do not unanimously agree that the answer is incorrect, the challenger loses a point and the player giving the example gets a point for a correct exam- ple. If a player fails to give an example within the time limit or gives an incorrect example, this person is out of the game (except for voting when an example is challenged), and the remaining players continue until everyone has failed to give a correct example within the time limit. Each correct answer should be listed under the appropriate column. The player with the most points is the group winner. When all groups have finished a round of play, a second level of play can begin. The groups can get together and list all examples for each of the four categories by group. Discussion can establish the correctness of each entry; the faculty member or an appointed discussion leader will be the final arbi- trator of the correctness of each entry. Each group gets one point for each correct example and loses one point for each incorrect entry. The group with the most points is the overall winner.