Accounting is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. In the case of a business firm, the transactions and cash payments need to record in better format and want to keep all with a clear format, accounting is an art of classifying summarizing of records in a significant manner. Bookkeeping also another way keep and classifying our cash transactions and other payments.
Bookkeeping is mainly related to identifying, measuring, and recording the financial transactions
Many use the terms bookkeeping and accounting interchangeably, but the fact is the former is the first step to the latter, i.e. bookkeeping is the stepping stone of accounting. As far as the scope is of these two processes is concerned, Accounting is much wider and analytical than bookkeeping. Bookkeeping it is only a part of accounting, which creates a base for accounting. While bookkeeping stresses on the recording of transactions and so the work is clerical in nature. On the other hand, accounting is all about summarizing the recorded transactions, which require a high level of subject knowledge, expertise, analytical skills, conceptual understanding and so forth. Take a glance at the article, which explains the difference between bookkeeping and accounting in tabular form.