Not a Sub-Field of Accounting

Book-keeping is not a sub-field of accounting.

Explanation

Accounting is a broad field that involves the process of recording, analyzing, and reporting financial transactions of an organization. It has several sub-fields that focus on a specific aspect of accounting. These sub-fields include:

1. Financial accounting: This sub-field deals with the preparation of financial statements such as the balance sheet, income statement, and cash flow statement. It also involves the recording of financial transactions in the general ledger.

2. Cost accounting: This sub-field focuses on the analysis of costs and the management of cost-related information. It is used to determine the cost of producing goods and services and to make decisions about pricing and profitability.

3. Management accounting: This sub-field is concerned with providing information to internal stakeholders such as managers and executives. It helps in making decisions about resource allocation, budgeting, and performance evaluation.

4. Auditing: This sub-field involves the examination of financial statements and records to ensure that they are accurate and comply with accounting standards and regulations.

Book-keeping, on the other hand, is a process of recording financial transactions in a systematic manner. It involves the maintenance of records such as journals, ledgers, and trial balances. While book-keeping is an essential part of accounting, it is not considered a sub-field of accounting.

Book keeping is the primary stage for doing the accounting work.It supports the to do the further accounting work.So,it's not a sub field of accounting. because sub field means the various branches which requires the accounting work.And on the basis of fields the work of accounting is performed. For instance:In cost accounting,the accounting work is performed to calculate the cost of goods and services and to also control the cost