Bookkeeping core
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.
sevDesk
Double-entry is claimed, with trial balance, cashbook and cost centres in the Pro tier — but the evidence never names SKR03/SKR04, journals, opening balances, or a month-end close that locks. That is roughly half of the 5-anchor bundle missing, so I interpolate to 4 rather than take 'einfache und doppelte Buchführung' on faith.