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The word bookkeeper (which is also spelt as book-keeper or book keeper) is used to define a person who maintains the daybooks of account of an organisation. The recording of all the financial transactions of a business or an individual, a charitable institution or a local sports club is known as bookkeeping, and also spelt as book-keeping or book keeping.
There are two methods of bookkeeping, namely single-entry bookkeeping and double-entry bookkeeping. The double-entry system of bookkeeping is more commonly used. The bookkeeper writes the purchases daybook, the sales daybook, the receipts daybook and the payments daybook.
After recording the entries in the correct daybooks, supplier's ledger, customer's ledger and general ledger, he brings the books of account to the trial balance stage, where the profit and loss account and the balance sheet are prepared.
There are two methods of bookkeeping, namely single-entry bookkeeping and double-entry bookkeeping. The double-entry system of bookkeeping is more commonly used. The bookkeeper writes the purchases daybook, the sales daybook, the receipts daybook and the payments daybook.
After recording the entries in the correct daybooks, supplier's ledger, customer's ledger and general ledger, he brings the books of account to the trial balance stage, where the profit and loss account and the balance sheet are prepared.
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