Bookkeeping is the process of recording financial transaction in the books of accounts. Bookkeeping is duty of bookkeeper. A bookkeeper is a person responsible for the bookkeeping of a company in other words bookkeeper is an individual who record day to day routine transactions in the books of accounts. A Bookkeeper is usually record transaction in day books or journals and maintain cash book and may prepare books up to trial balance stage

Bookkeeper should not be confused with an accountant. An accountant prepare, report and analyze financial statements using the records maintained by bookkeeper

Bookkeeping has two type one is Single-entry bookkeeping and the other is Double-entry bookkeeping (means that recording dual effects of a transaction)