LBD has its roots in the accounting service of the Bayerische Jungbauernschaft e.V., which supports farmers throughout Bavaria. This association is still the sponsor and link between LBD and BERATA, which is responsible for the commercial part of the clients. Both companies support a Germany Scholarship. Correct bookkeeping is still crucial today, in addition to tax obligations, especially for applying for grants, and has become more comprehensive and digital in recent years. Gerlinde Ertl-Kirchberger trained as a tax clerk, studied business education and is a tax consultant. She initiated the LBD and BERATA to support two German scholarships at the HSWT and is committed to the scholarship holders.

The tasks of the accounting service are varied, Ertl-Kirchberger describes. The staff travels to the farms and sifts through all the records together with the farmers. Tax advice is also very important for part-time farmers and farmers who rent out guest rooms or install a photovoltaic or biogas plant. The tax specialist is no stranger to the HSWT, as since 2009 she has taken over the accounting lecture at the Department of Sustainable Agriculture and Energy Systems, offers the elective module DATEV and is now also responsible for the tax part of the Master's programme in the subject "Corporate Management".

With the Germany scholarships, LBD and BERATA want to support students, relieve them financially and establish contacts, describes Ertl-Kirchberger, who herself received a scholarship during her studies. That's why she knows how valuable this support is. Getting to know each other personally is important to her, and she also maintains long-term contact with "her" scholarship holders. In addition, the LBD and BERATA offer internships and support in starting a career in this field, Ertl-Kirchberger explains.