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Snapshot

Snapshot

Career Cluster: Banking & Finance; Business Administration

Interests: Accounting, finance, business management, mathematics, analyzing information

Earnings (Yearly Median): $39,240

Employment & Outlook: Little or No Change Expected


Profile

Profile

Working Conditions: Work Indoors

Physical Strength: Light Work

Education Needs: High School Diploma, Technical/Community College

Licensure/Certification: Usually Not Required

Physical Abilities Not Required: No Heavy Labor

Opportunities For Experience: Internship, Military Service

Holland Interest Score*: CRE, CSE

[1] * See Appendix A


Duties and Responsibilities

Duties and Responsibilities

  • Calculating employees' wages and preparing payroll checks

  • Recording data from sales slips, statements, check stubs and inventory records in general ledgers, journals or on data processing sheets or computers

  • Preparing financial reports

  • Balancing books


Relevant Skills and Abilities

Relevant Skills and Abilities

Communication Skills

  • Expressing thoughts and ideas

  • Writing concisely

Interpersonal/Social Skills

  • Cooperating with others

  • Having good judgment

  • Working as a member of a team

Organization & Management Skills

  • Following instructions

  • Organizing information or materials

  • Paying attention to and handling details

  • Performing routine work

Research & Planning Skills

  • Using logical reasoning

Technical Skills

  • Performing scientific, mathematical and technical work

  • Working with data or numbers

  • Working with machines, tools or other objects


Famous First

Famous First

The first account ledgers were clay tablets written in cuneiform script (perhaps the oldest form of written language) dating from 10,000 years ago or earlier in parts of the Middle East. Daily transactions were collected in a basket and the contents summarized in a larger, multi-columned tablet that showed the totals.

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Careers in Business

Bookkeeper

by Kylie Grimshaw Hughes

⇒ View PDF: View this Article as a PDF

Overview

Sphere of Work

Bookkeepers are responsible for administering the financial records of a business. This may include the business's payroll, invoices, expenses, receipts, and other accounting matters. While bookkeepers fulfill an accounting function, they are generally not qualified accountants. A certified accountant must possess graduate qualifications and professional certification, whereas bookkeeping requires no formal qualifications.

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Generally speaking, bookkeepers work for smaller businesses and handle all accounting functions, whereas workers known as accounting clerks or accounting assistants usually work for larger companies performing particular tasks as members of an accounting team. A bookkeeper may work alone, in which case they usually interact with external financial service providers such as an auditor and tax accountant.

Bookkeeping is a general business administration function, but many bookkeepers and accounting assistants will develop specialized industry experience as a result of the employers they work for.

Work Environment

Bookkeepers can expect to work in office settings. Depending on the size and nature of the organization they serve, they may manage financial record keeping alone or as part of an accounting team. Internally, they will interact with other administrators, business support staff, and management. Externally, they may interact with customers, suppliers, vendors, wholesalers, contractors, and other service providers.

Bookkeepers engaged in full-time work for an employer usually work a standard forty-hour week, although they may be required to work longer hours during a company's busy periods or to meet financial reporting deadlines. Self-employed bookkeepers may serve a number of small- to medium-sized firms, each on a part-time basis. They may work from home or on-site.

Occupation Interest

Bookkeeping attracts people who have an interest in accounting, numbers, and business transactions. This work may also attract candidates who would like to gain entry-level experience in accounting and financial administration before committing to studies in accounting, finance, or economics.

The often meticulous and repetitive nature of bookkeeping demands sustained attention to detail. Bookkeepers may spend long periods of time sitting at a desk or workstation crunching numbers and doing data entry. Therefore, attention to accuracy and the ability to meet deadlines are important.

These roles also offer potential opportunities to learn a variety of allied skills and specialist business functions, such as purchasing, quoting, budgeting, and payroll.

A Day in the Life—Duties and Responsibilities

Accounting clerks are usually members of an accounting team. As such, they may spend periods of their day working alone and with others. Bookkeepers may work as part of a team or independently. Much of the day will be spent at a desk doing financial data entry into specialized accounting and bookkeeping systems.

Bookkeepers and accounting assistants may also assist with payroll processing, invoicing and receipting, accounts payable and receivable administration, reconciling bank statements, writing checks, making bank deposits, doing petty cash reimbursements, completing forms, and preparing financial reports such as profit and loss statements or balance sheets. They may also assist in processes such as budgeting and purchasing.

They may be expected to attend meetings and to contribute to projects, groups, and committees. General administrative tasks are likely to include opening and sending mail and generating correspondence, memos, and other written communications.

Work Environment

Immediate Physical Environment

Office settings predominate. Bookkeepers and accounting assistants are found in nearly every type of industry and business. Self-employed bookkeepers may work from home.

Human Environment

Bookkeepers must be able to sustain relatively detailed and repetitive work for long periods of time. They must also be able to work collaboratively with colleagues, supervisors, managers, members of other departments, and external stakeholders such as customers and vendors.

Technological Environment

Bookkeepers are expected to use specialized accounting software and systems, as well as general office computing programs. Daily operations will also demand the use of standard office technologies, including telephone, e-mail, photocopiers, and the Internet.

Education, Training, and Advancement

High School/Secondary

High school students can best prepare for a career in bookkeeping by taking courses in business mathematics and administration, accounting, bookkeeping, communications, and business law. Foreign languages are also increasingly valued as businesses find themselves operating in global and cross-cultural contexts.

Becoming involved in extracurricular school activities that develop business competencies will also provide students with an opportunity to develop relevant skills and learn from others prior to graduation. This could include, for example, participating in business incubation projects.

Suggested High School Subjects

  • Accounting

  • Applied Communication

  • Bookkeeping

  • Business

  • Business & Computer Technology

  • Business Data Processing

  • Business English

  • Business Law

  • Business Math

  • Keyboarding

Postsecondary

There are no formal educational qualifications required for bookkeeping, although an associate or bachelor's degree in accounting would be highly regarded by employers. Practical experience and knowledge of accounting and bookkeeping software is usually expected, as is an understanding of accounting methods. A large selection of nondegree programs and short courses are offered in bookkeeping.

Opportunities for career advancement will depend largely on the size and type of organization in which the candidate works and their breadth of experience. Bookkeepers and accounting assistants who wish to become accountants or financial controllers will need to complete a bachelor's degree in accounting, finance, or economics, as well as postgraduate professional certification.

Related College Majors

  • Accounting Technician Training

  • Bookkeeping

Adult Job Seekers

AAdults seeking a career transition into or return to bookkeeping are advised to refresh their skills and update their resume. A number of agencies and institutions provide self-guided continuing education and professional development modules. Candidates may make themselves more attractive to employers by gaining specialist knowledge in certain fields, such as payroll, taxation preparation, wholesale accounting, credit applications and collections, financial statement analysis, double-entry bookkeeping, and fraud prevention. Experience in relevant specialty areas or industries should be highlighted in the candidate's resume and application letter.

Networking, job searching, and interviewing are critical. Aspiring bookkeepers may be well-counseled also to consider allied roles, such as payroll specialist and purchasing clerk.

Professional Certification and Licensure

There are no formal professional certifications or licensing requirements for bookkeeping. Certification with and/or membership in national or state-based professional associations is optional.

Additional Requirements

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Bookkeeping balances the demands of data entry and transactional work with potentially more complex and strategic accounting activities. These are roles, therefore, in which there are often opportunities to learn a variety of allied skills and business functions.

Earnings and Advancement

Earnings depend on the type, size, and geographic location of the employer as well as the employee's ability and length of experience. Median annual earnings of bookkeepers and accounting clerks were $39,240 in 2017. The lowest ten percent earned less than $24,600, and the highest ten percent earned more than $60,670.

Bookkeepers and accounting assistants may receive paid vacations, holidays, and sick days; life and health insurance; and retirement benefits. These benefits are usually paid by the employer

Metropolitan Areas with the Highest Employment Level in This Occupation

Metropolitan area Employment(1) Employment per thousand jobs Hourly mean wage New York-Jersey City-White Plains, NY-NJ 72,540 10.84 $22.51 Los Angeles-Long Beach-Glendale, CA 54,440 12.29 $22.23 Chicago-Naperville-Arlington Heights, IL 31,280 8.54 $20.35 Dallas-Plano-Irving, TX 30,040 12.06 $21.57 Houston-The Woodlands-Sugar Land, TX 29,840 10.19 $20.76 Atlanta-Sandy Springs-Roswell, GA 25,140 9.60 $19.95 Boston-Cambridge-Newton, MA 24,410 13.27 $22.91 Minneapolis-St. Paul-Bloomington, MN-WI 20,850 10.79 $21.64 Nassau County-Suffolk County, NY 19,850 15.23 $22.76 Washington-Arlington-Alexandria, DC-VA-MD-WV 19,630 7.79 $24.04

[1] (1) Does not include self-employed. Source: Bureau of Labor Statistics

Employment and Outlook

There were about 1.7 million bookkeepers and accounting assistants employed nationally in 2016. Employment is expected to experience little to no change in growth through the year 2026, which means employment is projected to increase decrease 1 percent. These workers will still be needed as there is more attention being paid to the level of accuracy, accountability and transparency that public companies must use when reporting financial information, including the use of International Federal Reporting Standards. Still, most job openings will stem from replacement needs, due to workers who transfer to other occupations or leave the labor force.

Employment Trend, Projected 2016–26

Bookkeepers and Accounting Assistants: -1%

Total, All Occupations: 7%

Office and Administrative Support Occupations: 7%

Note: “All Occupations” includes all occupations in the U.S. Economy. Source: U.S. Bureau of Labor Statistics, Employment Projections Program.

Related Occupations

  • Accountant

  • Bank Teller

  • Billing Clerk

  • Cashier

  • General Office Clerk

  • Medical Records Administrator

  • Office Machine Operator

  • Payroll Clerk

  • Statistical Assistant

Related Military Occupations

  • Finance & Accounting Specialist

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Selected Schools

Many technical and community colleges offer programs in business administration and accounting. Interested students are advised to consult with their school guidance counselor or to research area postsecondary schools and training programs. For those interested in pursuing a bachelor's degree, see the list of schools in the “Accountant” chapter in the present volume.

More Information

American Accounting Association

5717 Bessie Drive

Sarasota, FL 34233-2399

941.921.7747

aaahq.org/index.cfm

American Institute of Professional Bookkeepers

6001 Montrose Road, Suite 500

Rockville, MD 20852

800.622.0121

www.aipb.org

National Association of Certified Public Bookkeepers

140 N. Union Street, Suite 240

Farmington, UT 84025

866.444.9989

www.nacpb.org

Citation Types

Type
Format
MLA 9th
Hughes, Kylie Grimshaw. "Bookkeeper." Careers in Business, edited by Michael Shally-Jensen, Salem Press, 2015. Salem Online, online.salempress.com/articleDetails.do?articleName=CIB_0009.
APA 7th
Hughes, K. G. (2015). Bookkeeper. In M. Shally-Jensen (Ed.), Careers in Business. Salem Press. online.salempress.com.
CMOS 17th
Hughes, Kylie Grimshaw. "Bookkeeper." Edited by Michael Shally-Jensen. Careers in Business. Hackensack: Salem Press, 2015. Accessed September 17, 2025. online.salempress.com.