There the basis of difference between book-keeping and accounting :
Is the basis of accounting
Confines itself to recording posting balancing and preparation of trial balance.
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.
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.
It classifies, summarized and provides information.
It covers preparation of final accounts and balance sheet.