What is the primary role of a bookkeeper?

The primary role of a bookkeeper is to record financial transactions and maintain accurate financial records. This involves systematically documenting all financial activities, including sales, purchases, receipts, and payments, which is essential for the integrity of a business's financial information. Bookkeepers ensure that all transactions are recorded accurately and in a timely manner to provide a reliable foundation for financial reporting. This responsibility is critical to support business operations and decision-making.

Maintaining accurate records is not just about compliance; it directly influences a company's financial health and can affect cash flow management, budgeting, and forecasting. Accurate bookkeeping lays the groundwork for other financial roles, such as accountants, who may prepare financial statements based on the records kept by bookkeepers. Thus, the emphasis on recording and maintaining accurate records is central to the bookkeeping function, making it the correct choice.