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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.

Most business owners know how they want to run their business. To a large extent this is based on the business owner‘s personal values, ethics and interests. Sometimes the day to day problems pile up at such a rate the owner loses sight of what they wanted to achieve as they get buried under layers of demands on their time. Most people would not consider carrying out a health check on themselves. Instead they consult an external expert who will take an objective look at them and provide impartial advice. In business a similar route should be followed as anyone involved in the day to day running of a business may not notice a significant problem due to familiarity. The old adage about the value of a fresh pair of eyes is true in business as it is elsewhere.

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