As an owner of a full charge bookkeeping practice. I feel confident in answering this question.  A basic bookkeeper does the day to day transactions for a company, example accounts payable (entering bills and paying bills) and  Account Receivable (entering invoices receiving payments).  A full charge bookkeeper does more. They can setup and manage the accounting systems (SOP'S).  They perform all the reconciliations, General journal entries, payroll , sales tax and pretty much everything except the actual tax returns. (some even do the tax returns, we do not). An accountant (CPA) will assist in financial planning, tax returns and all tax related matters.  They work closely with a full charge bookkeeper, and in some cases a lower level bookkeeper.  If you are looking to out source your bookkeeping needs you want to look for someone that has been in the industry for several years, has experience in your field. You should also look for someone that has certifications, degrees and accreditation. I hope this answers your questions.  If you have further questions please feel you can reach out to me and I will gladly try to answer them.