A bookkeeper can be anything from an assistant bookkeeper to a full charge bookkeeper. With the highly competitive job market requiring more certification and advanced education, every field is being affected. Bookkeeping is no different. When a firm has an opening for a full charge bookkeeper and two apply, the one with certification and/or advanced education will probably be chosen. An assistant bookkeeper basically helps the main bookkeeper as needed. Many times this involves recording transactions while the main bookkeeper concentrates on account totals. A full charge bookkeeper handles all accounts located on the financial statements. They take all the information up to the trial balance. They reconcile subledgers to the general ledger, and arrive at trial balance. The trial balance is then turned over to the accountant. From there, the accountant arrives at financial statements.
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