One good article to read early in this process is "No Accounting for Startups" from Steve Blank:
It talks about how there are critical things to think about for your startup, which are not focused on the traditional accounting documents.
There are plenty of articles that support how to use Quickbooks or Freshbooks to do accounting for your startup. But before you have product/Market fit, these are not really the key things you need to have organized.
There is a distinct difference between accounting and bookkeeping. Until you have revenue and expenses, there is little need for bookkeeping. But when you start moving money around, you need to keep track of it.
The key document that I look for when exploring startups is to look at their cash flow projection. This will end up highlighting several of the assumptions that they are making.
If they are in a startup and they are using MBA "comparables" as a way to create a foundation for the business plan, then we have to sit down and have a serious conversation about what the actual foundation of their business plan really is and how they will test that foundation to see if it is valid.
Most of the material that I expect in the spreadsheet is one of four things: Assumptions, Income, expenses and bottom line/balance.
I have not seen a good short book that focuses in on these core issues for startups. It will be interesting to see what comes up.