Bookkeeping core
FastBill
There is no ledger in this sheet: no double-entry, no SKR03/04, no journal, no opening balances, and nowhere a period close that locks — what's evidenced is Einnahmen/Ausgaben tracking, automatic receipt categorisation, and a bundled export for the Steuerberater to do the actual booking. Even the VAT machinery implies categories, not accounts, and no account list or EÜR is ever described.
Lexware Office
SKR03 and SKR04 are supported and a switch migrates every booking to the new chart, and the monthly automatic Festschreibung with its protocol gives a real lock on the month. The fiscal year is hard-wired to the calendar year, and I found no public information on manual free postings, journals, opening balances, cost centres, recurring entries or accruals.