Ruddy 'ell! I feel like royalty now 'cos I seem to have got a herald who goes before me to announce my imminent arrival ;-)
OpenOffice Calc is, just like Microsoft Excel, as simple or as complicated as you care to make it. (I use it myself). So you can fairly quickly create a spreadsheet to meet your needs:
https://www.openoffice.org/product/calc.html
The spreadsheets built into the best alternatives to OpenOffice (i.e. Kingsoft Office Free and LibreOffice) can also do the job for you but all of those suggestions require you to install a full office
suite (with a word processor, presentation software, etc all included).
The best free standalone accounting software is probably GnuCash
http://www.gnucash.org/
which, again, can be made as simple or as complicated as you need it to be.
There are lots of so-called 'home budgeting' programs but none of them seem to offer the flexibility of using a decent spreadsheet in the first place.