A bookkeeper keeps an organization’s financial records accurate by recording transactions, checking figures, handling payables and receivables and producing reports.
Nearly every business needs one, and the job often starts with a high school diploma, some accounting coursework and on-the-job training.
This guide explains what bookkeepers do each day, the skills and requirements employers expect, what the work is like, what they earn and how to become one in the United States.
All numbers come from the U.S. Bureau of Labor Statistics and ONET unless noted.
The BLS covers this job as bookkeeping, accounting and auditing clerks, and ONET lists job titles such as accounting clerk and accounts payable clerk for the same occupation.
Quick jump: Daily dutiesSkillsRequirementsQualificationsWork environmentSalaryOutlookCareer pathHow to becomeJob facts
Bookkeeper Daily Duties and Responsibilities
Duties change by employer and company size, but most days follow the same flow: record, check, reconcile, process and report.
| Part of the day | Typical duties |
|---|---|
| Start of day | Check email and bank activity and review what is due today |
| Recording | Post transactions, assigning debits and credits to the right accounts, and code documents |
| Receipts and deposits | Receive and record cash, checks and vouchers and prepare bank deposits |
| Payables and receivables | Match order forms with invoices, prepare checks and bills, and monitor account payments |
| Payroll and billing | Prepare payroll information, invoices and account statements |
| Checking | Check figures and postings for accuracy, reconcile bank records and report discrepancies |
| End of day | Update records, file documents and plan tomorrow’s tasks |
Here is the full list of bookkeeper duties and responsibilities, based on O*NET and the BLS:
| Duty | What it means on the job |
|---|---|
| Record transactions | Use accounting software, spreadsheets and databases to record, store and analyze financial information |
| Post to accounts | Post financial transactions, assigning debits and credits, and code documents according to company procedures |
| Check accuracy | Check figures, postings and documents for correct entry, mathematical accuracy and proper codes |
| Reconcile records | Reconcile bank transactions and note and report discrepancies found in records |
| Handle cash and deposits | Receive, record and bank cash, checks and vouchers, and prepare bank deposits |
| Manage payables | Match order forms with invoices, prepare purchase orders and calculate and prepare checks for utilities, taxes and other payments |
| Manage receivables | Prepare bills, invoices and account statements and monitor the status of loans and accounts |
| Process payroll | Prepare and process payroll information |
| Prepare reports | Produce reports such as balance sheets, income statements and totals by account, and prepare trial balances |
| Support budgets | Compile budget data based on estimated revenues, expenses and previous budgets |
| File forms | Complete and submit tax forms, workers’ compensation forms, pension contribution forms and other government documents |
| Follow regulations | Comply with federal, state and company policies, procedures and regulations |
| Office tasks | File, answer telephones, handle routine correspondence and keep inventory records |
Bookkeeper Skills
Employers look for accuracy, software skills and the integrity to handle money and records.
Hard skills
| Skill | How you use it |
|---|---|
| Bookkeeping and accounting basics | Debits and credits, journals, ledgers and trial balances |
| Accounting software | Intuit QuickBooks, which O*NET lists as in demand, plus SAP and Oracle tools |
| Excel and spreadsheets | Microsoft Excel, listed as in demand, for tracking and reporting |
| Accounts payable and receivable | Matching invoices, preparing checks and tracking payments |
| Payroll and tax forms | Preparing payroll information and submitting required forms |
| Reconciliation | Matching bank records and ledgers and reporting discrepancies |
Soft skills
| Quality | What the BLS and O*NET say |
|---|---|
| Attention to detail | Catch errors in figures and postings (BLS); 81% say being exact or accurate is extremely important (O*NET) |
| Analytical skills | Review records and find problems (BLS) |
| Math skills | Calculate balances, interest and amounts due (BLS) |
| Integrity | Handle money and confidential records honestly (BLS) |
| Computer skills | Use accounting software and spreadsheets (BLS) |
| Time management and active listening | O*NET lists both among the skills for this job |
O*NET also lists reading comprehension, speaking, writing, monitoring, service orientation and judgment and decision making as skills.
Bookkeeper Position Requirements
| Requirement | What to expect |
|---|---|
| Education | Some postsecondary education is typical; employers generally prefer a high school diploma plus related college courses, such as accounting, and some workers have a bachelor’s degree, often in business |
| Training | Typically on the job, sometimes alongside an experienced clerk; formal training may cover specialized software |
| Certification | Not usually required; optional professional certification is available (CareerOneStop) |
| Computer skills | Accounting software, spreadsheets and databases |
| Hours | Most work full time, with extra hours at fiscal year-end, during tax season and during audits |
| Background | Employers may check your background because you handle money and financial records |
Requirements vary by employer, so read each posting closely before you apply.
Bookkeeper Qualifications
Requirements are the minimum to apply. Qualifications are what make a candidate stand out.
| Qualification | What employers look for |
|---|---|
| Minimum qualifications | A high school diploma or equivalent, basic math skills and the ability to learn accounting software |
| Preferred education | Accounting or business college courses, an associate’s degree or a bachelor’s degree |
| Preferred experience | Prior accounts payable, accounts receivable, payroll or office experience |
| Preferred certification | An optional bookkeeping or accounting credential from a professional certification program |
| Software skills | QuickBooks, Excel, and payroll or invoicing software |
| Core abilities | Accuracy, integrity, analytical thinking and organization |
Bookkeeper Work Environment
| Work condition | What bookkeepers report |
|---|---|
| Email and phone | 94% use email every day and 86% talk on the telephone every day (O*NET) |
| Sitting | 64% say they sit continually or almost continually (O*NET) |
| Hours | 68% say a typical week is 40 hours and 15% say more than 40 (O*NET) |
| Accuracy | 81% say being exact or accurate is extremely important (O*NET) |
| Repetitive work | 68% say repeating the same tasks is extremely important (O*NET) |
| Setting | Usually an office; bookkeepers who work for several firms may visit client sites, and they often work alone (BLS) |
| Busy seasons | Extra hours at fiscal year-end, during tax season and during audits (BLS) |
Most bookkeepers work full time, with extra hours at fiscal year-end, during tax season and during audits.
Where bookkeepers work
| Industry | Share of jobs | Median salary (May 2025) |
|---|---|---|
| Professional, scientific and technical services | 14% | $51,880 |
| Construction | 8% | $54,890 |
| Retail trade | 7% | $45,830 |
| Wholesale trade | 7% | $50,660 |
| Healthcare and social assistance | 6% | $49,860 |
Bookkeeper Salary
The BLS reports a May 2025 median salary of $50,670 a year ($24.36 an hour) for bookkeeping, accounting and auditing clerks, compared with $49,990 for financial clerks and $50,980 for all occupations. By industry, construction has the highest median among the largest employers at $54,890. The BLS salary data exclude self-employed workers.
| BLS measure (May 2025) | Amount |
|---|---|
| Median annual salary | $50,670 |
| Median hourly salary | $24.36 |
| Lowest 10% earned less than | $36,000 |
| Highest 10% earned more than | $74,550 |
| Financial clerks, median | $49,990 |
| All occupations, median | $50,980 |
Your salary depends on your employer, industry, location, software skills and experience.
Bookkeeper Job Outlook
The BLS projects employment of bookkeeping, accounting and auditing clerks to decline 6% from 2025 to 2035, a loss of about 85,600 jobs. About 144,100 openings are still projected each year, all from workers who transfer to other occupations or leave the labor force. The BLS says software and other technology have automated many tasks, so the same work can be done with fewer employees, and it expects clerks to take on more analytical and advisory roles, such as finding efficiency gains in clients’ books.
Bookkeeper Career Path
The BLS says that, with experience and additional education, some clerks can become accountants or auditors. Many bookkeepers also move into senior accounting clerk, accounts payable or payroll specialist, full-charge bookkeeper or office manager roles. O*NET lists related titles such as accounting technician, accounting specialist and accounts receivable clerk.
Bookkeeping experience also connects to other careers:
| Related job | Typical entry education | Median salary (May 2025) |
|---|---|---|
| Accountants and auditors | Bachelor’s degree | $83,680 |
| Budget analysts | Bachelor’s degree | $91,640 |
| Tax examiners, collectors and revenue agents | Bachelor’s degree | $62,370 |
| Loan officers | Bachelor’s degree | $76,690 |
| Bill and account collectors | High school diploma | $47,030 |
How to Become a Bookkeeper
- Build your education. Aim for a high school diploma plus accounting or business courses; some workers earn a bachelor’s degree.
- Learn accounting software. Practice QuickBooks, Excel and payroll or invoicing tools.
- Consider certification. It is not usually required, but optional credentials are available; CareerOneStop lists them.
- Get started with an entry role. Accounting clerk, accounts payable clerk and accounting assistant jobs build experience.
- Apply and show your strengths. Highlight accuracy, software skills and integrity in your application.
Is this job right for you?
- Do you enjoy working with numbers and finding errors?
- Can you stay accurate when doing repetitive tasks?
- Are you comfortable working alone at a computer for long periods?
- Can you handle extra hours during tax season and audits?
- Do you want to keep up with changing accounting software?
Bookkeeper Job Facts at a Glance
| Quick fact | What to know |
|---|---|
| What bookkeepers do | Record financial transactions, keep accounts accurate, check figures, reconcile records and produce financial reports |
| Median salary (May 2025) | $50,670 a year, or $24.36 an hour (BLS, bookkeeping, accounting and auditing clerks) |
| Jobs in 2025 | About 1,532,400 |
| Job outlook, 2025 to 2035 | 6% decline; about 144,100 openings a year, all from replacement needs |
| Education | Some postsecondary education is typical; employers generally prefer a high school diploma plus related college courses such as accounting |
| Training | Typically on the job, sometimes alongside an experienced clerk |
| Certification | Not usually required; optional certification is available |
| Top employer | Professional, scientific and technical services, at 14% of jobs |
Frequently Asked Questions
What does a bookkeeper do?
Bookkeepers record financial transactions, keep accounts accurate, check figures, reconcile records and produce reports such as balance sheets and income statements. The BLS covers this work under bookkeeping, accounting and auditing clerks.
What are the main duties of a bookkeeper?
Recording transactions, posting debits and credits, handling cash and deposits, managing accounts payable and receivable, preparing payroll, reconciling bank records, producing reports and filing required forms.
What skills does a bookkeeper need?
The BLS lists analytical skills, computer skills, attention to detail, integrity and math skills. O*NET adds mathematics, active listening, critical thinking, time management and coordination.
What education do you need to be a bookkeeper?
Some postsecondary education is typical. Employers generally prefer a high school diploma plus related college courses such as accounting, and some workers have a bachelor’s degree, often in business, according to the BLS.
Do bookkeepers need a certification?
Not usually. The BLS says certification is not usually required, but optional professional certification is available.
What software do bookkeepers use?
Accounting software, spreadsheets and databases. O*NET lists Intuit QuickBooks, Microsoft Excel and Microsoft Outlook as in demand for this job.
How much do bookkeepers make?
The BLS reports a May 2025 median salary of $50,670 a year ($24.36 an hour) for bookkeeping, accounting and auditing clerks. The lowest 10% earned less than $36,000 and the highest 10% earned more than $74,550. The BLS salary data exclude self-employed workers.
Where do bookkeepers work?
Professional, scientific and technical services employ 14%, construction 8%, retail trade 7%, wholesale trade 7% and healthcare and social assistance 6%, according to the BLS. The setting is usually an office.
Is bookkeeping a stressful job?
It can be during busy times. The BLS says bookkeepers work extra hours at fiscal year-end, during tax season and during audits, and O*NET reports that 81% say being exact or accurate is extremely important.
What is the job outlook for bookkeepers?
The BLS projects a 6% decline from 2025 to 2035, with about 144,100 openings a year from workers who transfer or leave the labor force. Software has automated many tasks, and the BLS expects clerks to take on more analytical and advisory work, so software and analysis skills help.
Conclusion
A bookkeeper keeps the numbers behind a business accurate and organized. With some accounting coursework, on-the-job training and strong software skills, accuracy and integrity, you can build a steady career in finance. If you are ready to apply, use the resources below to prepare.
Related Reading
- Full-charge bookkeeper resume sample
- Bookkeeper resume summary
- Bookkeeper assistant resume sample
- Bookkeeper objectives for resume
Sources: U.S. Bureau of Labor Statistics, Occupational Outlook Handbook: Bookkeeping, Accounting, and Auditing Clerks. O*NET OnLine, 43-3031.00 Bookkeeping, Accounting, and Auditing Clerks. Requirements vary by employer; check the posting before you apply.