Bookkeepers are also known as Bookkeeping clerks, often are responsible for some or all of an organization’s accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).

         A bookkeeper is usually employed by a small to the mid-size company (or other organization) to process and record the large volume of transactions involving sales, purchases, payroll, collection of accounts receivable, payment of bills, and more. After the recording of the transactions, an accountant or the business owner will review the bookkeeper's work and make the required adjusting entries before the company's financial statements are distributed.