Bookkeeping develops system to account for financial transactions by establishing a chart of accounts; defining bookkeeping policies and procedures.
Maintains subsidiary accounts by verifying, allocating, and posting transactions.
Balances subsidiary accounts by reconciling entries.
The creation of financial transactions includes posting information to accounting journals or accounting software from such source documents as invoices to customers, cash receipts, and supplier invoices. The bookkeeper also reconciles accounts to ensure their accuracy.
Bookkeeping clerks, also known as bookkeepers, 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).
They also produce financial statements and other reports for supervisors and managers.
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