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 Tax Adviser
Bookings carry category and VAT with their creation history, opening balances are set per account and offset against general reserve, and the annual statement follows the NBA 4410 structure so VAT returns, bookings and accounts match one-to-one. Cost centres arrive as labels in the higher tier. I found no public information on a free chart of accounts, manual journal entries, a month-end close or period locking, which is what separates this from an accountant's ledger. 1 2 4 6