Bookkeeping core
How this is scored
Double-entry, the chart of accounts (SKR03/SKR04), postings, journals, opening balances and period closing — the ledger underneath the pretty screens.
0 — Income-and-expense lists only; no double-entry, no chart of accounts, no journal.
3 — Simplified bookkeeping suitable for EÜR with a fixed account list; no free posting, no period close.
5 — Double-entry with SKR03/SKR04, manual postings, journals, opening balances and a month-end close.
8 — Full ledger with cost centres, recurring and reversing entries, accruals, multi-year comparatives, and a documented close checklist with locking.
10 — An accountant's ledger: configurable charts including customised accounts, period locking with audit, foreign currency with documented valuation, group or multi-entity handling, and reporting that reconciles to the trial balance.
The Auditor
What is documented is Belegerfassung, Zahlungszuordnung and a bundled DATEV export to the Steuerberater — an Einnahmen-Ausgaben-Übersicht with categorisation, not a ledger. No SKR03/SKR04, no journal, no opening balances and no period close appear anywhere; the Buchführung itself evidently happens at the adviser. EÜR-grade pre-bookkeeping, nothing more. 1 2