Although Closely Related, Bookkeeping Tasks and Accounting Are Separate Duties

Although closely related, bookkeeping tasks and accounting are separate duties. What is the primary difference between the two?

A) Bookkeeping is more about designing a system and accounting records transactional data
B) Bookkeeping involves creating a ledger and accounting involves writing checks
C) Bookkeeping involves interpretation of financial reports, accounting creates financial reports
D) Bookkeeping is the process of recording transactional data and accounting uses the data gathered by bookkeeping to interpret financial reports