An Accountant prepares and maintains the financial records of a business. With more training than a bookkeeper, an accountant has a larger responsibility, including preparing financial statements using the data recorded by the bookkeeper.
A Bookkeeper records and keeps all the financial transactions or "books" of a business.
An Accounting System refers to the entire process of keeping track of all a business´ financial transactions and financial controls. Some basic elements of an accounting system include the Payables and Receivables systems, Inventory Tracking, Payroll, and Sales.