Some businesses are highly complex whereas other businesses have a simple business model and very few employees. If you see your doctor for a personal health check they will start off with some standard tests and progress to more detailed tests if required. It is the same with businesses, there are significant similarities between most businesses so much so that standard health checks can be performed on almost any business. It is possible to run a business health check based on benchmarks from similar businesses. This however does not tell the business owner or manager if the business is going in the direction that they would like to pursue.
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.