A bookkeeper is usually employed by a small to mid-size company to record its transactions such as sales, purchases, payroll, collection of accounts receivable, payment of bills, etc. A very small company might use the services of a bookkeeping firm that employees bookkeepers.

Since bookkeepers typically do not have a four-year accounting degree, an accounting firm will review the financial statements prepared by a company's bookkeeper.

A bookkeeper today is expected to be comfortable using accounting software.

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