Bookkeeper or accountant: who does what?

The short answer

A bookkeeper records and organises your day-to-day transactions. An accountant uses those records to prepare your annual accounts and tax returns and to advise you.

What a bookkeeper does

• Records income and costs, and matches them to your bank statements.
• Keeps sales and purchase ledgers, so you know who owes what.
• Captures receipts and invoices.
• Gives you an up-to-date picture of your numbers during the year.

What an accountant does

• Prepares annual accounts and files them where required.
• Prepares tax returns, such as self-assessment or corporation tax.
• Advises on tax planning and business structure.

Why using both can save money

When your books arrive at year end clean and reconciled, your accountant spends less time sorting them out, which can reduce their fee. You also get a clearer view of your finances all year, not just once.

This guide is general information, not advice for your circumstances. Last reviewed: October 2026.