Soll + Haben mit Schlau & Lau

Both players get the same starting capital and agree on a fixed playing time. Each player gets one meeple and both start at the same starting space. Movement is like a rock in chess, any number of spaces in any orthogonal direction. Each space allows for a business transaction and the players use double entry bookkeeping to manage the ballace of their business portfolio.
At the end of the game the player with the highest profit wins the game.

The game was most likely published in the early 60s.