There the basis of difference between book-keeping and accounting :
Book-keeping:
Is the basis of accounting
Confines itself to recording posting balancing and preparation of trial balance.
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It is done by junior staff because the nature is clerical.
It records transactions in a significant and orderly manner.
It covers journalizing, posting and extracting of balances.
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Accounting:
Is the culmination of book-keeping. It starts where book-keeping ends.
Extends to preparation of final accounts after incorporating year end adjustments.
It is done by senior staff because nature of the job requires imagination, skill and analytical ability.
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It classifies, summarized and provides information.
It covers preparation of final accounts and balance sheet.