TimeCredit

Teaching Note for HBS Case No. 824-139. TimeCredit is an artificial intelligence (AI) startup that is developing large language models (LLMs) to generate accounting memos. The case follows Ndonga Sagnia, a Gambian Harvard Business School MBA student with an accounting background, as she decides how much money to raise for her early-stage venture. The case also covers the challenges of finding a technical cofounder, initial equity allocation decisions, and the implications of the market context and founder identity for fundraising choices.