And the 'proof of cash'  NOT the same thing as a bank rec ;-).

I remember using a program called WTB to create a trial balance from raw info... back in the DOS days.

I have ONE (legacy) client that isn't on bookkeeping software - and he's an S-corp.  I've created a QB file to throw his excel info in to get a trial balance.  Every year, when it doesn't 'balance' I have to get him to verify whether he put money in/took money out.