Book keeping— book keeping is an art of recording in the books of account the monetary aspects of commercial and financial transaction.

—It included
。 identification of financial transactions.
。measuring the transactions in terms of money.
。recording the transactions in the book of accounts.
。classifying the recorded transactions.

Accounting— accounting as the process of recording， classifying， summarizing and communicating the financial information to the user of accounting service for making rationale decisions about the entity.

— It includes
。 summarizing the classified transactions.
。 analyzing and interpreting the summarized result.
。 communicating the information to the interested parties.