From what I've seen, LedgerSMB is a less feature-filled branch of SQL-Ledger, split because of licensing reasons? I have never used it so I can't tell you much about it, but I believe it's still under a lot of development, so don't expect to see all the functionality that you might expect in a full-featured accounting package.
I believe Adempiere is also under major development. Their website is very unclear...
SQL-Ledger looks to be the best option from what I've seen, for my needs, but the downside to SQL-Ledger is that if you need help, or if you want to access documentation/a manual, you will have to pay for it. However, the software is still released under the GPL.
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