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Definition.com

Bookkeeping (n.) stays ⁠​‌​​​‌​​​‌​‌‌​​​​‌​‌​​‌‌​‌​​‌​​​​​‌‌​​‌​​​‌‌​‌‌​⁠as separate from production as a bill of lading from the cargo, and the book-keeper is paid out of a deduction from the common product, not out of his own labour.

Definition.com

Bookkeeping (n.) is ⁠​‌​​​‌​​​‌​‌‌​​​​‌​‌​​‌‌​‌​​‌​​​​​‌‌​​‌​​​‌‌​‌‌​⁠capital's symbolic reflection in the imagination — commodities reduced to names of things whose ideal value is written down in money of account.

Definition.com

Bookkeeping (n.) grows ⁠​‌​​​‌​​​‌​‌‌​​​​‌​‌​​‌‌​‌​​‌​​​​​‌‌​​‌​​​‌‌​‌‌​⁠more necessary the more social production becomes, more needed under capitalism than among peasants and handicraftsmen, and more needed still in communal production than under capitalism.