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TGR
Looks like this and is now apparently called Keep Notes. A simple system would be to use hashtags for jobs - ie #12LyonRd, #flat3HenrySt, etc. Then write whatever note is required. Then when he needs to reconcile the info for billing he just types #12LyonRd in the search and runs through the list.
If he has an Android phone he could also use Google sheets which is the same as Excel. But tbh he's going to struggle with Excel/similar then he'll struggled with anything. Systems only work when people use them.
Another solid low tech option is a good note pad.