Bookkeeper

Person who enters transactions into an Accounting System. In general a bookkeeper does not have the advanced education of an Accountant.

Individual basically concerned with accounting support functions within the firm. Duties include recording journal entries in the various journals, posting and maintaining the ledger, preparing a trial balance, making up the payroll, and preparing a bank reconciliation. In a smaller firm, the bookkeeper often has a broader responsibility, such as accounts receivable collections.