What is the best free accounting software for simplicity and report preparation?

Some software include:
Adempiere
Compiere
LedgerSMB
phpCompta
phpOrganisation
Quasar Accounting
SQL Ledger
Tiny ERP
TurboCASH
osFinancials
Which of this is the best in terms of the easiest to learn, most popular and best for making reports such as balance sheets and cash flow statements.
Are these free software comparable to the retail software such as Simply Accounting and QuickBooks?
Quick Books vs. Microsoft Office Accounting?
Does MS Accounting have OS operational issues?


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