docs: add accounting presentation brief
The objective for the pitch: show an incubator collective the value of accounting practices via an intro to principles + a worked mock project, with a Beancount/Fava ledger backing the numbers. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
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Accounting-Presentation.md
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# Accounting Presentation
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Our goal here is to present to an incubator collective the value of accounting practices which they currently are not using.
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There are currently two members of the accounting team: Pat (software) and Rayan (accountant)
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Our goal is to give a quick intro into accounting principals and then show a mock evolution of a project being done with proper accounting processes. That will be demonstrated using visualizations tracking the accounting books related to to a project:
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Initial Investment money received and distributed to accounts as a function of budget described in investment pitch
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In those accounts include cost of materials, salaries, equity, etc so that at any point in time someone may see what the state of the organization.
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We want to visualize a common tech project trajectory and track a pretend ledger over time to show how accounting is beneficial. E.g., what does it look like if the hardware team needs $5,000 to purchase servers from an accounting perspective.
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Because this is a collective, there are a lot of individuals who have balances with the entity who want to be able to see where they stand. Some of those balances with the organization could be liabilities of the organization to the user (e.g., expenses), some could be equity that gives the user claim to future profit, etc
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We also provide the user an application. Each entity will have its own wallet and each entity will also have users/employees underneath it. Therefore when an employee needs to make a purchase, they either have direct access to the account allowing them to purchase what they need, or they know who to go to to ask for money and confirm that it can also be budgeted for. These employees will also have access to a local cash machine that works exclusively with the system for them to withdraw from the accounts to get cash (say somewhere on the order of $1,000) or they would use a company credit card (that system still has to be determined)
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This software has a feature that allows people to also log expenses on behalf of the organization. E.g., let's say you are a member and you go out and buy gas for the organization car, you can easily log that expense so that you know you will be paid back
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## Main value proposals to users/managers
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- for the individual: ability to see where you stand
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- for the team: efficient flow of money when and where it needs to go
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# NOTE
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We are using github.com/beancount/beancount and beancount/fava in our stack. Create mock data tracking the evolution of our mock project above so we can open it up in fava to show what the real reporting software provides to supplement the simplified visualizations in the pitch deck
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