Monday, January 13, 2014

Day 5: 1/10/2014

Friday was the halfway point of our class.  So far I had learned many different ways to become an entrepreneur.  At the beginning of class Anthony Rossi came in and talked to us about becoming an entrepreneur.  He gave us a lot of advice about starting your own business.  He did tell us some of the same stuff we have been hearing all week such as not being afraid to fail.  He also told us that an important thing to do is just to go out there and talk to people.  He suggested that all of us go to Biz Brew.  Which is basically just a meeting of young professionals where they talk about different business ideas they have.  This does sound like a very interesting event to attend.  He then took us down to his office in the entrepreneurship center.  His office was not huge but he did point out that having this office really allows him to make money because it cuts down on his overhead costs.  He doesn’t have to pay for phone or anything like that.  He then brought out this big list of business ideas that he had.  He has started on almost every one of his ideas.  It was crazy to see all of the ideas he had.  He had business ideas from everything such as a drunk driving service to smart phone apps.  I thought it was really cool and motivational to see how you can be an entrepreneur at a young age. 

We took our first test in this class and I thought it went alright.  We covered basically all of the material up to chapter 6.  At the end of the test we watched another episode of Shark Tank.  We then had to write a couple paragraphs about what we thought about the product and if we thought they got money.  The product presented was an app that allows you to print off a postcard from any picture you take on your smart phone, and then sign your signature.  The “sharks” all had serious concerns about this business.  He started with $1.6 million and was already down to $185,000.  He and the “sharks” both knew that he was bleeding money and really needed an influx of cash.  But most of the “sharks” thought that while this idea was decent, it was not worth the risk.  I agree with the “sharks” for the most part.  I agree that is was an okay idea.  But my concern is that how often people are going to do this.  They download the free app once and then print out a couple postcards and then lose interest.  I did not think that any of the “sharks” would invest but in the end one did which kind of surprised me.  He did ask for a significant amount more of the company equity and in the end the entrepreneur ended up taking the deal which I thought was a good decision. 

We also covered a part of chapter 7 which was mostly about the start-up and some more basic financial information about new businesses.  I have said this before but being an accounting major I have seen a fair amount of this information before.  This chapter looks at the two basic different kinds of costs for a business: fixed and variable.  Fixed costs are costs that will not change over the short run, regardless of how much product you manufacture or service you provide.  Examples of this would be rent.  If you are a dentist, you have the pay the same amount of rent every month regardless of how many patients you see.  This does not mean the fixed costs will never change, they just cannot change over the short run.  If in five years you decided to move buildings, this will cause you fixed costs to change.  Variable costs are costs which depend on how much of a good or service you provide.  If you are a manufacture of beer, a variable cost for you would be aluminum for cans.  For every can of beer you produce you must use aluminum for each can, if you don’t produce a can of beer, you do not need to use any aluminum. 

Chapter 7 also looks at some of the most basic equation in business and accounting.  The most basic being that gross profit equals revenue minus fixed and variable costs.  So if you can sell an ice cream bar for $1.00 and your fixed cost is $.30 and your variable costs are $.20, than your gross profit is $.50 per ice cream bar.  Chapter 7 than goes on to give some more advice about the beginning stages of starting a new business.  It says to do things such as make sure you have good accounting practices and to keep good track of them. 


Being half-way through this class I am very happy that I decided to take it for J-term.  I do believe that I have some entrepreneurial spirit in me and I have learned a lot so far.  At the end of my sophomore year I was seriously considering switching to just a business administration major and not accounting.  I even had switched advisors and gotten my schedule.  But over that summer I talked to some people about it and decided that the best path for me to take was accounting.  When people are giving advice about being an entrepreneur they say that you don’t have to be an accountant to run a business, if you have a passion than you can run your own business.  But I do think that having a basic understanding of accounting really helps you in every stage of owning you own business.  I do now know what the future holds for me but I believe that having a knowledge of accounting will help me in the future regardless of what path I take in life.  

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