Bookkeeping and accounting are terms often used interchangeably. However, the skills and responsibilities required of each are somewhat different. Bookkeepers generally keep records of sales and record them in the books directly. They do the day-to-day work of making sure every dollar the business makes and spends gets recorded. An accountant, on the other hand, creates and analyzes financial statements, and can also audit the business's books to ensure accuracy and proper reporting.
Bookkeepers and Accountants may works in tandem to provide a full level of service to a business.
In many cases, the distinction between the two is formalized by a professional degree, state certification, or industry organization.