It is the work of a bookkeeper, who records the day-to-day financial transactions of a business. They usually write the daybooks (which contain records of sales, purchases, receipts, and payments), and document each financial transaction, whether cash or credit, into the correct daybook that is, petty cash book, suppliers ledger, customer ledger, etc. And the general ledger. Thereafter, an accountant can create financial reports from the information recorded by the bookkeeper.