a person who records the accounts or transactions of a business in a general ledger
One engaged in bookkeeping The term is applied to a person who does all the bookkeeping of an enterprise, or whose work is specialized, such as one who maintains the general ledger or who works on accounts receivable A bookkeeper may also be an accountant, if, in addition he/she prepares or supervises the preparation of financial statements from the accounts, designs and modifies the methods employed, or supervises transaction recording