In earlier times, accounting was done manually. With the coming of computers and increased technological advancement, accounting is slowly transferring from manual to mechanical dependence. It saves a lot of time. Earlier, hours were spent on drawing the basic design of sheets and other financial instruments. But now, you have access to balance sheet templates, which have readymade categories and spaces for computing. Now, one just has to enter the amounts manually and all other things are done mechanically.
Once this person has a financial template, they can use it to create forms the template will simply guide them through. The mere fact that the template has certain line items _ like the Balance Sheet, for example, forces you to think in a well_organized fashion and gather the information according to the structure of the template _ cash balances, accounts receivable, fixed assets, liabilities, etc. The same goes for a Business Plan. A well_designed financial template can steer you away from making some fundamental mistakes. A client of mine brought me a self_prepared Business Plan once and we both smiled at the many line items he had on his Profit & Loss statement which really belonged on a Balance Sheet. With a professionally designed template, he wouldn't have made that mistake.