Need specs recommendation for Office PCs. Only need to run youtube/microsoft excel and accounting softwares

Like everyone said get a mini-pc. Atleast intel 8th Gen & above.

Refer @aasimenator Refurb models for making a decision. Also @vivek.krishnan

Just make sure SSD is good enough and with atleast 16gb RAM. Also If using Zoho Accounting software or Tally, this is good enough for years. These setups mostly come bundled with original WIndows licence so it is best for you.