Experienced Excel users will appreciate that textboxes default to having a border and white background. That‘s because they are often used to add comments or guidance to a user and so have to stand out. Otherwise a user would be foolish not to type words directly into the spreadsheet‘s cells. As equations can only be created in textboxes, the default settings are somewhat different; there is no border and no fill.
Bookkeeping software produced on spreadsheets would normally be a series of spreadsheets with the columns preset and titled and formulae written into the sheet to automatically add up each column. In addition the columns used would normally be restricted to general headings to include a full analysis of all items. Small businesses that might produce their own spreadsheet would often do this on an annual basis. Bookkeeping software is much more likely to provide these bookkeeping spreadsheet templates on a monthly basis to enable a degree of financial control to be exercised by the small business. That is the second real value of bookkeeping spreadsheets, the ability to provide the business with financial information and through that data financial control over the business activities. The first value is of course the simplicity of listing with automated summation of the figures.