What is the difference between an Accountant and A Book-keeper?

Book Keeper is responsible for recoerding the financial transactions whereas Accountant is responsible for the analysing and reporting the financial data.

1. The accountant plays an important role where he specializes in financial matters and internal control within the limits of the financial cycle

Generally , a bookkeeper is a person without a college degree in accounting who perform much of the data entry tasks.This includes entering the bills from vendors ,paying bills,processing payroll data,preparing sales invoices,mailing statements for customers.The accountant have likely to have a college degree with a major in accounting and take over where the bookkeeper leaves off.The accountant will prepare adjusting entries to record expenses  that occurred but are not yet entered by the book keeper