A free program for Android, by Bakumon.

NaWallet – Pure accounting is a free personal budget app developed by a group of developers. The application can be used by individuals, businesses, or anyone who needs to keep track of their income and expenses. The app has a simple and clean interface that is easy to use and understand, and it provides a complete and detailed record of every transaction that takes place.

The app is not only capable of recording transactions, but it also has the option to create budgets and create and modify them at any time. It also has the option to create and modify asset accounts, which is useful for those who have a lot of money and need to track their spending.