WHAT IS BOOKKEEPING?
The part of accounting that is concerned with recording data is often known as Book-keeping. All accounting data was kept by being recorded manually in books, hence it is called Book-keeping. so we can say that, “It
is the art of recording business transactions in the books of account in a
Bookkeeping is an art, there is no need for specific education or knowledge, any person who has a little bit of knowledge can learn very easily how to record data in the books of accounts. So we can say that it is a skill that can be learned with practice, so that’s why we called it an art because to learn any art we just need patience and practice and in the case of bookkeeping, we can also apply this rule.