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
SKR03 and SKR04 are selectable, with a Kassenbuch, EÜR, BWA and extended BWA, Ist-Versteuerung and the Kleinunternehmerregelung — a solid EÜR machine for a freelancer and more than a fixed account list. But I found no public information on double-entry postings, free manual entries, journals, opening balances or a period close, so I would not close a GmbH year on these books. 2 1 2