Bookkeeping is the detailed daily recording of all financial transactions; of sales, purchases, and income; In terms of the recipient and the paid, this is usually carried out by an accountant, and bookkeeping can also be defined as the process of recording the financial operations of any project or facility in its books and extracting its results according to accounting principles and presenting them in the financial statements according to accounting standards. The book of accounting and bookkeeping reviews the foundations of writing Accounting entry in the simplest way and how the process of deporting accounting entries is carried out according to the theory of double entry