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Home » Courses » Bookkeeping and Accounting Courses » The Difference Between Bookkeeping and Accounting
Flourish in the finance field
Flourish in the finance field

The Difference Between Bookkeeping and Accounting


The main difference between bookkeeping and accounting is that accounting involves the interpretation and analysis of financial data, which bookkeeping does not.


Bookkeeping and accounting both form part of the accounting cycle: bookkeeping primarily covers the financial recordkeeping aspects, which form the first stage of the accounting cycle, while accounting involves the use of financial records to prepare reports, conduct financial analysis, and produce financial information.

Have a look at the table below to see the differences between bookkeepers and accountants:


Responsible for the first step in the accounting process, i.e. recording financial transactions.Responsible for the entire accounting process, including recording, interpreting, classifying, analysing, summarising and reporting on financial data.
Usually perform a fixed set of general tasks related to financial recordkeeping. These tasks are often mechanical and repetitive in nature.Usually perform a variety of challenging tasks, and may choose to specialise in fields such as tax accounting, internal auditing, or management accounting.
Do not usually require any formal qualifications. (However, many organisations prefer to employ bookkeepers with some form of relevant training and/or certification.)Require formal qualifications in accounting. Examples of relevant formal qualifications include:

  • BAcc
  • BCom (Accounting)
  • Postgraduate Diploma in Accounting
  • ACCA
  • CIMA
Provide assistance to accountants.Supervise bookkeepers and develop bookkeeping systems.


The distinction between bookkeeping and accounting, or between bookkeepers and accountants, is not always so clear. In smaller firms, for example, bookkeepers may be required to perform certain accounting duties, or accountants may be required to perform the full bookkeeping function in addition to their usual accounting duties.

Where can I study bookkeeping and accounting in South Africa?

You can study bookkeeping and accounting at Oxbridge Academy. At Oxbridge Academy, you can choose to study any of the following courses from home via distance learning:

Short Learning Programmes


National Qualifications (N4-N6)

Find out more about studying any of our bookkeeping and accounting courses


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