Bookkeeping, accounting, and auditing clerks are financial record-keepers. They update and maintain accounting records, including those which calculate expenditures, receipts, accounts payable and receivable, and profit and loss. These workers have a wide range of skills from full-charge bookkeepers who can maintain an entire company’s books to accounting clerks who handle specific tasks. Bookkeeping, accounting, and auditing clerks hold more than 2 million jobs. They work in all industries and at all levels of government. Local government and the accounting, tax preparation, bookkeeping, and payroll services industry are among the individual industries employing the largest numbers of these clerks.