difference between Book-keeping and Accounting

Points of Difference  Book-keeping  Accounting
ObjectiveThe objective of book-keeping is to prepare original books of accounts. It is restricted to the journal, subsidiary books, and ledger accounts only.The objective of accounting is to record, analyze, and interpret business transactions.
  ScopeIt has limited scope and is concerned with the recording of business transactions.It has a wider scope as compared to book-keeping
Level of workIt is restricted to a low level of work. Clerical work is  involvedIt is concerned with low level, medium level, and even top-level management. low-level clerks prepare the accounts, medium level report it and top-level interpret it.
Mutual dependenceBook-keeping is only the art of recording transactions, so it has to depend upon accounting which makes it more meaningful and purposeful.Accounting is based upon book-keeping which is its initial and vital part. It depends upon book-keeping.
Results of the businessIt does not show the net results of the financial position of the business.Accounting shows the net results of the business. It tells us about the profit earned and also about the assets and liabilities of the business.
Principles of AccountingIn Book-keeping accounting concepts and conventions are followed.The methods of reporting and interpretation in accounting may vary from firm to firm