Founder Files
Founder Files
Podcast Description
Founder Files brings you conversations with the minds behind some of today’s most ambitious startups. Hosted by Salma Hatim, Founder & CEO of Cypher, this podcast explores the real decisions, strategies, and challenges that shape high-growth businesses (Seed to Series C). Through candid discussions with founders, investors, and industry leaders, we break down what it takes to scale, secure funding, and build something that lasts.
Podcast Insights
Content Themes
The podcast delves into the nuances of building high-growth businesses from Seed to Series C, with current topics including financial strategies, operational metrics, and the importance of scalable systems. Episodes offer insights on growth metrics that matter, the difference between bookings and revenue, and approaches to raising the right capital, featuring practical examples from guests like Daren Lauda of Outset and Zach Barney of Mobly.
Conversations with the minds behind some of today’s most ambitious startups.
Hosted by Salma Hatim, Founder & CEO of Cypher, this podcast explores the real decisions, strategies, and challenges that shape high-growth businesses (Seed to Series C).
Through candid discussions with founders, investors, and industry leaders, we break down what it takes to scale, secure funding, and build something that lasts.
Cash accounting shows what’s in the bank. That works early, when transactions are simple, and the main concern is liquidity.
As companies grow, revenue becomes recurring, hiring accelerates, and financials start driving real decisions. Accrual accounting changes how revenue and expenses are recognized and gives a clearer view of performance. It introduces deferred revenue, prepaid expenses, and proper expense matching. But accrual alone does not mean GAAP-compliant.
(00:00) Introduction
(03:39) The Difference Between Cash and Accrual Accounting
(07:11) When Cash Accounting Still Works (Sole Proprietors and Simple Businesses)
(07:40) Pros and Cons of Accrual Accounting
(10:55) How Accrual Changes Revenue Recognition
(13:09) Top 3 ASC Guidelines AI Companies Should Know for US GAAP Compliance
(17:11) The Biggest GAAP Challenge for SaaS and AI Companies: Revenue Recognition
(24:00) US GAAP Resources for Founders (Guidance + Compliance Checklist)
(25:15) Why Inaccurate Reporting Breaks SaaS Metrics and Decision-Making
(28:12) Why Accrual Alone Is Not Enough and When US GAAP Becomes Critical
(32:14) Final Takeaways and Closing Thoughts
Cash stops working once growth adds complexity. Accrual fixes performance visibility, but without GAAP discipline, gaps still surface.
Confusion between bookings, invoices, cash received, and recognized revenue is one of the most common issues during fundraising, audits, lending, and M&A.
SaaS and AI-specific GAAP topics like revenue recognition, software cost capitalization, and diligence questions from investors come up repeatedly.
If your company is growing toward fundraising, an exit, institutional lending, or audits, this helps clarify whether your financials support those goals.
Want a copy of our US GAAP resources?
We have two practical guides we reference often:
• US GAAP compliance checklist for growing companies
• ASC guidance applicable to SaaS and AI businesses
Email [email protected] and I’ll share them with you.
💡 New episodes drop every Tuesday at 7 AM EST.
Talk to Cypher
Learn more about Cypher.
Tech-Enabled Accounting & Finance. Built for Growth.
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