bookkeeper

A bookkeeper is a person who records the day-to-day financial transactions of an organization. Bookkeeping is the systematic process of recording, classifying, and summarizing financial data to support financial reporting and decision making. A bookkeeper’s duties commonly include maintaining ledgers, recording sales, purchases, receipts, and payments; managing accounts payable and accounts receivable; processing payroll; reconciling bank and credit card statements; and preparing basic financial reports such as trial balances.

Bookkeepers may also assist with cash flow tracking, asset listings, depreciation schedules, and the organization of records needed for tax preparation. They often use accounting software or spreadsheet programs to maintain accurate records and to generate income statements, balance sheets, and other statements that underpin the work of accountants and auditors. Accuracy, attention to detail, confidentiality, and the ability to work with numbers are essential skills. Familiarity with internal controls and basic knowledge of the accounting cycle are commonly required.

Qualifications vary by country and employer. Some bookkeepers hold formal certificates or an associate degree in accounting; others acquire experience through on-the-job training. Professional designations exist in some regions, such as certifications that cover double-entry bookkeeping, payroll, and financial reporting.

Bookkeeping differs from accounting in scope: bookkeepers record and organize financial data, while accountants analyze the data, prepare formal financial statements, and provide strategic guidance. In many organizations, bookkeepers form the foundation of the finance function, supplying accurate data for decision making and compliance.

Historically, bookkeeping traces to early double-entry systems developed in medieval and Renaissance Europe and has evolved from handwritten ledgers to modern computerized and cloud-based platforms.