Ask HN: Easiest way to record finances?

Someone has asked me to set up something for them on their PC so that they can record finances and spending. They're experience with computers is very limited so it doesn't need to be very complicated. The person can type and browse the web. No experience in Excel and does not have MS Office on the machine.

Does anyone know of any desktop apps or websites that are easy to use?

Main requirements: Easy to use Simple features Free/Low cost

I know someone will probably say Notepad but while that would work, it's not very nice to look at and since it has no guidelines, it could get very messy.