I developed a simple Google Drive template that will allow you to keep a set of books for a simple business. This will work for a simple business that has a few similar transactions a month. You can access the template here:
The following video shows you how to use the template:
Here is the same template in Microsoft Excel format: http://accountinator.com/2012/07/25/simple-accounting-spreadsheet-excel/
Both spreadsheets updated on April 21, 2013.