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 Integrator
The evidence claims "einfache und doppelte Buchführung" with cashbook, trial balance, EÜR/GuV and depreciation, and cost centres plus BWA in Buchhaltung Pro — real ledger territory. But nowhere is a chart of accounts (SKR03/SKR04), journals, opening balances or any period close with locking evidenced, which is what separates rubric level 5 from real bookkeeping. 2