What do you mean by Book-keeping?

What do you mean by Book-keeping?
An vital sub-branch of financial accounting is book-keeping. Book-keeping may be regarded as the base on which the whole discipline of accounting is built. It is a mechanical task involving the gathering of basic financial data. The data are entered in special records known as books of account and they are then extracted in the form of a trial balance. The trial balance enables the financial statements to be prepared.