A bookkeeper manages and records a company's financial transactions. Their duties typically include:

1. Recording Transactions: Keeping track of all financial transactions such as sales, purchases, receipts, and payments.
2. Maintaining Ledgers: Updating general ledgers and subsidiary ledgers, which are detailed records of all financial transactions.
3. Reconciling Accounts: Ensuring that the company’s records match up with bank statements and other financial documents.
4. Generating Reports: Preparing financial statements and reports, such as balance sheets and profit and loss statements, to provide insights into the company’s financial status.
5. Managing Payroll: Processing employee payroll, including calculating wages, taxes, and other deductions.
6. Handling Accounts Payable and Receivable: Managing and tracking incoming and outgoing payments, ensuring bills are paid on time and invoices are collected.

Bookkeepers play a crucial role in maintaining accurate financial records, which are essential for making informed business decisions and preparing for audits or tax filings.