Discussing the Numbers

There are several standard methods of bookkeeping, such as the single-entry bookkeeping system and the double-entry bookkeeping system, but, while they may be thought of as "real" bookkeeping, any process that involves the recording of financial transactions is a bookkeeping process.

Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business. 
Transactions include purchases, sales, receipts, and payments by an individual person or an organization/corporation.
Bookkeeping refers mainly to the record-keeping aspects of accounting. Bookkeeping involves preparing source documents for all transactions, operations, and other events of the business.