Did Your Excel Spread Sheet Have Distinct Accounts?

i've been using wynab for so long, i take it for granted. But looking back on my pre wynap days, where i was using that excels spread sheet, there was never any reconciliation going on really. There's a lot of er yo budgeting methods and maps out there that don't have separate, discreet accounts. I mean, even the original winab spread sheet, like back in t thousand five days of yore, which i wasn't around for that. And so we've come a long way, and i think it's a big deal for sure. Now, how do you do it? Loks tok!