About the author

His professional life:

Studies at Nürtingen and Göttingen (Germany). Business management teacher at technical schools and in master craftsman training. Consultant to entrepreneurs and their families. In 2001/2002, he worked on an investment concept for the LEL (State Agency for Agricultural Development). Prior to this, he had started programming business management software such as JUP PS.

Some of his works:

In 2024, he analysed the German BayWa Group and published his findings under the headline 'Stop the "Three Activities" in IFRS 18'. 

Subsequently, he examined the terms employed by professional company evaluators.

Early in his career, the author coded business transactions, performing digital accounting tasks. In 2001, he revised a bookkeeping guide with a team. This work included an analysis of the cascade of cash flow 1–3 on an adjusted basis, as well as a double-entry table with plus/minus entries.
His first software was Zins Intern (1986), which was designed to analyse the most complex savings-and-loan packages. It ran on 32-bit computers.

Author's remarks:

'Self-financing capacity', 'cash flow 1–3' and depreciation as a benchmark were introduced by others. Accounting has always been based on four classes of accounts, even if this was overlooked. However, I highlight these subjects. I also highlight the bridge in between.

The main advantage of working practically with producers such as farmers is that teaching and consultation must be done within a very limited timeframe.

There is no copyright on this website. No advertisements. I do not sell your address. You can download, print, and translate the whole website at once.