Spreadsheets can do that and you can set them up to automate a lot of the work. You need to be very good with your software though - it's too complex for the majority of users.

You also risk that someone is either discouraged / overwhelmed and gives up, or spends all their time learning to automate data manipulation instead of budgeting, or that they make an error and don't realise.

Automating that data manipulation is very valuable and the main benefit I find to budgeting software.

That said, I've set up my budgeting in excel because I do know what I'm doing and I haven't found software that is flexible enough for my needs yet 🤣