Sage 300 is a completely separate and unrelated software product.  You'd be better off asking this question in a Sage 300 forum.

I would go  Intacct over 300 any day.

The only good reason to move off 100 is going with a cloud native solution. The desktop is approaching its end of life.

It depends on the required features.  Intacct doesn't compare to mature offerings for a number of business types, but does purely financials well.

beemalb,

Why do you want to move from Sage 100?