Bookkeeping is an integral part of the finance profession. It is also an essential part of any accounting system. The main purpose of bookkeeping and its main function is to systematically record and record financial transactions.

Typically, accounting records refer to a process of measuring, recording, and identifying key economic information that is used in relation to an organization or other commercial and non-commercial formation to enable users of the information to make informed judgments.

The goal of efficient bookkeeping
Bookkeeping helps with the preparation of annual accounts and financial data in general. It covers the aspect of bookkeeping of bookkeeping; therefore, accounting principles can also be applied to bookkeeping. Often, information relating to the company's financial position is presented on a balance sheet and information on operating results is presented in an income statement. In addition, some data related to a company's liquidity and changes in the company's financial structure are usually reviewed in a financial statement statement. Financial statements are required to provide information about the company's past performance that provides a way of predicting what might happen to that company in the future.

All financial data of a company form the accounting input. These can be payroll cards, reports, as well as special journals such as sales or shopping journals, receipts, bank checks and invoices, in which each information recorded or as it is called - transaction is identified in two aspects or dimensions - debit and credit aspect.

Accountants, bookkeepers and bookkeeping associations
Usually there is a special person who does the bookkeeping in a company. He or she may be professionally referred to as an accountant or bookkeeper. An accountant prepares certain adjustments to capture events that are considered to be transactions already completed in terms of income, expenses, employee wages, etc.

The accountant position requires that a person be able to prepare financial documents and reports, pay slips including taxes and garnishments, handle accounts payable, as well as maintain day-to-day banking activities and assist with bank reconciliations, while in the realm of a basic system by Double-entry bookkeeping was invented more than five hundred years ago by a Cistercian monk named Luca Pacioli. All accountants must have the core accounting skills in order to function in this professional field.

There are special bookkeeping associations that provide support and standards to those who work in the accounting industry. There are several professional organizations in the United States that maintain, develop, and ensure accounting standards information, such as the National Bookkeepers Association, the National Association of Certified Public Bookkeepers, the American Institute of Professional Bookkeepers, and an Institute of Certified Bookkeepers (ICB). ICB has more than 20 years of professional experience. It was founded to raise and raise the standards of accounting worldwide.

Bookkeeping certification in the U.S.
In USA being certified bookkeeper means having a Certificate of Bookkeeping, being a member of Bookkeepers Association, performing bookkeeping services at a significant level for a period exceeding 2 years as well as having a proven level of bookkeeping knowledge.

According to ICB bookkeepers’ duties include: recognizing what the business does and making sure the customer gets billed, issuing and then recording that invoice and making sure the customer pays. Bookkeepers are responsible for: tracking down all the ways a company spends money, recording cash documents, monitor company’s ordering system, receive, check for validity, schedule/note for payment supplier invoices, paying company’s suppliers and recording payments, paying employees and recording the payment and the payroll obligations.

All the ICB bookkeepers have been provided an ICB's Code of Professional Conduct which has special rules that can be applied to all members of the Institute. Members must comply with the requirements of these rules and any failure to do so shall constitute misconduct which fundamental principles are listed on ICB’s webpage.