Bookkeeping core
BuchhaltungsButler
Both EÜR and Bilanz modes are offered with account statements, BWA/SuSa, cost centres, project accounting, fixed-asset management and user-defined posting rules, so a real double-entry ledger is implied. The captured pages never name the standard SKR03/SKR04 charts (only SKR42 and SKR49 for associations), and we found no public information on manual postings, opening balances, or a period close with locking.
sevDesk
The evidence claims "einfache und doppelte Buchführung" with cashbook, trial balance, EÜR/GuV and depreciation, and cost centres plus BWA in Buchhaltung Pro — real ledger territory. But nowhere is a chart of accounts (SKR03/SKR04), journals, opening balances or any period close with locking evidenced, which is what separates rubric level 5 from real bookkeeping.