Some good points explaining why spreadsheets are so sticky. I do my books for my limited company in Google & Excel. Points 2 & 5 are key for me: flexibility and awareness. I tried freeagent.com a while back. Initially it seemed very convenient, but then I had massive hassle with some double booked transactions, so went back to spreadsheets. I do note that the author is an MS person, so is likely to talk up Excel...