Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 5 - No. 46)

The difference between book-keeping and accounting is:
Book-keeping involves preparing financial statements; accounting doesn't.
Book-keeping is the process of recording transactions; accounting involves preparing financial statements.
Accounting is the process of recording transactions; book-keeping involves preparing financial statements.
Both are the same.

Explanation

Book-keeping is the process of recording business transactions, and accounting involves the preparation of financial statements from book-keeping records.

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