A Bookkeeper keeps books and accounting records of financial transactions for establishment; Reconciles and balances accounts; Verifies, allocates, and posts details of business transactions to subsidiary accounts in journals or computer files; Summarizes details in separate ledgers or computer files and transfers data to general ledger; May compile reports to show statistics, such as cash receipts and expenditures, accounts payable and receivable, profit and loss, and other items pertinent to operation of business.