Bookkeeping core
Lexware Office
SKR03 and SKR04 with automatic migration of existing postings, calendar-month booking periods, and a monthly locking run with a timestamped protocol is a real ledger underneath the screens — the Buchungsmandant scenarios even contemplate the Kanzlei preparing the Jahresabschluss on these books. We found no public information on manual journal postings, opening balances, cost centres or accruals, and the fiscal year is fixed to the calendar year, so a mid-grade ledger is what the pages support.
sevDesk
They claim 'einfache und doppelte Buchführung' with cost centres, BWA, cashbook and a trial balance, which is more than a pure EÜR list — but the evidence names no SKR03/SKR04, no manual postings or journals, no opening balances, no period close and no locking. Without a chart of accounts I recognise and a closable period, this is a hybrid that sits between the simplified and the double-entry anchors.