A spreadsheet is the most logical first choice for bookkeeping: free, familiar, nothing to set up. For one point with one person at the till, it really can work for years. The problem isn't spreadsheets themselves, it's the moment a business outgrows what a spreadsheet is actually good for.

A Spreadsheet Can't Argue With Itself
The main job of rental accounting isn't just to record a number, but to compare two independent numbers: how much should have come in based on readings/launches/tickets, and how much actually came in as cash. A spreadsheet can easily calculate the first or easily store the second, but making them automatically compare against each other, without relying on someone remembering to put a formula in the right cell, is already a separate engineering task — one that ends up being solved not by a bookkeeper, but by whoever's better than average at Excel.
Several People, Several Versions of the Truth
As long as one person touches the spreadsheet, it's at least internally consistent. As soon as there's more than one employee or point, versions start to diverge: someone's working in an old copy of the file, someone accidentally deleted a formula, someone entered a number one cell too low. None of these slip-ups look like an error in the moment — they only show up when the numbers don't add up at the end of the month, and by then no one remembers where the gap came from.
Signs It's Time to Switch Tools
You don't need to wait for a disaster to notice. There are usually earlier signals: till reconciliation regularly takes hours instead of minutes; till discrepancies happen periodically but can't be explained after the fact; decisions — "should we buy another attraction," "is it worth opening a second point" — get made by gut feel, because the real numbers from the spreadsheet aren't fully trusted.
It's Not About Spreadsheets, It's About How Many Hands
A specialized accounting system isn't "smarter" than a spreadsheet — it just doesn't let two versions of the truth form in the first place: the calculation and the actual fact live separately and get compared automatically, every operation has an author and a timestamp, and no one can accidentally overwrite a formula in the neighboring cell. The value shows up exactly when more than one person is responsible for the till — before that point, an honest spreadsheet really does hold up just as well.