![]() The person in an organisation who is employed to perform bookkeeping functions is usually called the bookkeeper (or book-keeper). While these may be viewed as "real" bookkeeping, any process for recording financial transactions is a bookkeeping process. There are several standard methods of bookkeeping, including the single-entry and double-entry bookkeeping systems. ![]() Transactions include purchases, sales, receipts and payments by an individual person or an organization/corporation. It involves preparing source documents for all transactions, operations, and other events of a business. Pacioli is regarded as the Father of Accounting.īookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. Portrait of the Italian Luca Pacioli, painted by Jacopo de' Barbari, 1495, ( Museo di Capodimonte).
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