Bookkeeper
Also known as: general bookkeeper, accounting technician, book-keeping clerk, accounts clerk, general-ledger bookkeeper, accounting technicians
About this occupation
Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.
Essential skills and knowledge
- prepare trial accounting balances
- depreciation
- use accounting systems
- follow the statutory obligations
- maintain financial records
- prepare financial statements
- accounting entries
- bookkeeping regulations
- perform balance sheet operations
- identify accounting errors
- attach accounting certificates to accounting transactions
- commercial law
Typical tasks and preparation
From the related US occupation profile Accountants and Auditors (O*NET 13-2011.00). Linked by an official crosswalk: related, not identical; details vary by country.
- Prepare, examine, or analyze accounting records, financial statements, or other financial reports to assess accuracy, completeness, and conformance to reporting and procedural standards.
- Process invoices for payment.
- Review accounts for discrepancies and reconcile differences.
- Compute taxes owed and prepare tax returns, ensuring compliance with payment, reporting, or other tax requirements.
- Prepare adjusting journal entries.
- Inspect account books and accounting systems for efficiency, effectiveness, and use of accepted accounting procedures to record transactions.
- Preparation
- Job Zone 4 of 5
- Interests
- Conventional, Enterprising, Investigative
Top skills: Reading Comprehension, Active Listening, Writing, Critical Thinking, Complex Problem Solving, Judgment and Decision Making
US median pay: US$83,680 a year (2025), 1,449,500 employed. Source: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics.
Subjects this work relies on
How important each subject's knowledge is in the job itself, rated by people doing it (1 to 5).
- Economics or AccountingO*NET: Economics and AccountingVery important (4.4)
- English or Literature in EnglishO*NET: English LanguageVery important (3.6)
- Mathematics or StatisticsO*NET: MathematicsImportant (3.5)
- Government and PoliticsO*NET: Law and GovernmentImportant (3.3)
- Business Studies or EntrepreneurshipO*NET: Administration and ManagementImportant (3.3)
- Computer StudiesO*NET: Computers and ElectronicsImportant (3.1)
O*NET data describe work in the United States; requirements differ by country. This page includes information from the O*NET 31.0 Database by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA). Used under the CC BY 4.0 license. O*NET is a trademark of USDOL/ETA. CareerProof Global has modified all or some of this information; USDOL/ETA has not approved, endorsed, or tested these modifications.
Preparation needed
Job Zone Four: Considerable Preparation Needed
- Education
- Most of these occupations require a four-year bachelor's degree, but some do not.
- Experience
- A considerable amount of work-related skill, knowledge, or experience is needed for these occupations. For example, an accountant must complete four years of college and work for several years in accounting to be considered qualified.
- Training
- Employees in these occupations usually need several years of work-related experience, on-the-job training, and/or vocational training.
O*NET data describe work in the United States; requirements differ by country. This page includes information from the O*NET 31.0 Database by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA). Used under the CC BY 4.0 license. O*NET is a trademark of USDOL/ETA. CareerProof Global has modified all or some of this information; USDOL/ETA has not approved, endorsed, or tested these modifications.
Related occupations
Occupations O*NET links to this one by similar work, skills and knowledge.
- Bookkeeping, Accounting, and Auditing Clerks
- Financial Examiners
- Treasurers and Controllers
- Tax Preparers
- Financial Managers
- Budget Analysts
- Credit Analysts
- Personal Financial Advisors
- Tax Examiners and Collectors, and Revenue Agents
- Financial and Investment Analysts
O*NET data describe work in the United States; requirements differ by country. This page includes information from the O*NET 31.0 Database by the U.S. Department of Labor, Employment and Training Administration (USDOL/ETA). Used under the CC BY 4.0 license. O*NET is a trademark of USDOL/ETA. CareerProof Global has modified all or some of this information; USDOL/ETA has not approved, endorsed, or tested these modifications.