Manfred Berliner

Manfred Berliner ( * 1853 in Hannover, † 1931) was a German teacher of commercial subjects.

Life

He was the fifth child of a textile merchant Samuel Berliner and brother of Emil Berliner, Joseph Jacob Berlin and Berlin.

After his commercial apprenticeship, military service and Accountant activity, he first headed the placement of Commercial Association. He was then trading teacher and founded in 1878 in Hanover, Maschstraße 8 (now 26/28 ) be trademarks Teaching Institute, which later became Berlin 's Commercial College, where he gave courses in ampersand arithmetic and accounting, trade and foreign customer, correspondence and stenography. In 1903 she was recognized as a vocational school official.

Founded He was also involved in the management of 1893 by the Hanoverian banker Alexander Moritz Simon († 1905) Jewish educational institution to Ahlem near Hanover.

He and his wife Hanna, born in Dessau, he had five children, including Siegfried (* 1884), Cora and Bernhard, the training analyst at the Berlin Psychoanalytic Institute and was named after his emigration practicing psychoanalyst in the United States.

When Siegfried in 1913 to take over the management of the school, but this was followed by an appointment as professor of business administration at the Imperial University in Tokyo. Easter 1915 placed the trade school closed its doors.

Manfred Berliner died in 1931. His grave is located in the Jewish cemetery on the Strangriede.

Publications

  • With Louis Rothschild and Henry Gebauer: L. Rothschild's pocket book for merchants: A Handbook for pupils of trade, as well as a reference book for each office; enth the whole of the commercial science in a clear and concise view; 1893
  • The trade - university: a contribution to its assessment; 1899
  • The Commercial accounting in the draft of the new Commercial Code Book: Critique and counter-proposals; 1896
  • Difficult cases and general theorems of commercial accounting; 1902
  • Arithmetic book for trade schools and commercial training schools; 1905
  • Accounting and accounting theory; 1911
  • Compensation for the value of the business during its transition into other hands; 1913 ( Paper presented at the Eighth Association days of the Association of German accountants in Hanover on September 14, 1912)
  • Two months in a big action: The reality of business cases taken as a basis for instruction in the accounting and business correspondence; 1915
  • 50 Principles for the theory of commercial accounting 1915
  • Practice of accounting; 1919
  • The valuation of the assets for the balance sheet: a practical guide for business people, lawyers and tax officials; 1920
Cora Berliner Integrated Authority File
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