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.
Another way to use a spreadsheet program that has become popular is to re-create 8-bit graphics from childhood video games and turn them into larger-than-life scenes. It‘s very simple to adjust the row and column height so that it becomes a perfect square, and most of the 8-bit games lacked any sort of definition, shading, or blending making them even easier to turn into spreadsheet art. There is also a huge market for this sort of thing. People that grew up with those types of games are now into adulthood, and many of them love to share things from their past with their children, nieces, nephews, and anyone else that cares about it. There is a certain amount of whimsy to these characters as well, and this type of classicism will never truly go out of style.