📝 Description: Every accountant starts here 👇 Bookkeeping is the first step of Accounting, where all financial transactions are systematically recorded — before analysis or reporting begins. It covers everything up to the Trial Balance, forming the base for preparing Trading, Profit & Loss Account, and Balance Sheet later. 💡 Remember: Bookkeeping = Journal → Ledger → Trial Balance Accounting = Final Accounts → Analysis → Interpretation 🎓 Presented by Karthick Balaraman 📘 Accounts Classes by