Bookkeeping is a soul-sucking, low paying, low reward job, often done from a home office. And all too easy for an employee or contractor to quietly pocket a few dollars now and then. I've done bookkeeping before and was never tempted, but I saw how vulnerable my clients were. If I ever had a business and wanted to farm out the books, I'd pay a little more to hire a professional accounting firm, who employs lower level clerks (not CPA level) who can handle data entry and payroll.  You probably pay double, but they get the work done fast, and the firm takes on the liability in case something fishy happens.