Distinction between Book-keeping and Accounting - QS Study
QS Study

Distinction between Book-keeping and Accounting

In general the following are the differences between book-keeping and accounting.


  • Scope: Recording and maintenance of books of accounts.
  • Stage: Primary stage.
  • Objective: To maintain systematic records of business transactions.
  • Nature: Often routine and clerical in nature.
  • Responsibility – A book-keeper is responsible for recording business transactions.
  • Supervision: The book-keeper does not supervise and check the work of an Accountant.
  • Staff involved: Work is done by the junior staff of the organization.


  • Scope: It is not only recording and maintenance of books of accounts but also includes analysis, interpreting and communicating the information.
  • Stage: Secondary stage.
  • Objective: To ascertain the net result of the business operation.
  • Nature: Analytical and executive in nature.
  • Responsibility: An accountant is also responsible for the work of a book-keeper.
  • Supervision: An accountant supervises and checks the work of the book-keeper.
  • Staff involved: Senior staff performs the accounting work.