I think it's a legitimate complaint that packages like LedgerSMB are meant for larger businesses, with internal accounting departments, and do not have a default that works better for small businesses. Quickbooks has the concept of deleting a transaction and it resets the dependencies of that transaction. GnuCash does that pretty well, too. LedgerSMB expects a reversing transaction, so you are not really able to make mistakes the way a small business owner might. You have to start out at a higher level of accounting know-how. Putting LedgerSMB together with an external accountant/tax preparer/bookkeeper using it is a no-go. They already roll their eyes at Zoho Books and I imagine they didn't like Xero until enough people used it. Asking them to use your own LedgerSMB install, they'll just nope out.
GnuCash is fine for the solo but I don't think the external people will like it. I think LWN will do what it takes to make the reports that the accountant will need, but as it stands it is not ready for that out of the box in my opinion.
Other packages, like Odoo, treat double-entry accounting as a trade secret and so it's not really open-source. There are add-ons but their level of maturity is not clear.
If I tried to use ledger (plain-text accounting) I think even my business consultant would tell me to take a hike. I used it when I did a little contract work and it was fine, but my needs were very simple.
Still, getting off of QB and into Zoho for my business has been great. Everything can be exported if I need (to CSV files) and it handles almost all of my needs. But it's not open source.