What Is a Full Charge Bookkeeper? Roles, Skills, and When You Need One

Your bookkeeper records transactions, reconciles the bank account, and sends you a monthly report. That’s working fine. But now you need someone who can run payroll, manage accounts payable, produce financial statements, and close the books at month-end without involving your CPA for every question.

You’ve outgrown basic bookkeeping. What you need is a full charge bookkeeper.

The term gets thrown around loosely, and it’s worth understanding exactly what it means, because the difference between a standard bookkeeper and a full charge bookkeeper can reshape how your business handles its finances.

The Definition, Without the Jargon

A full charge bookkeeper manages the entire accounting cycle for a business, from recording transactions through producing financial statements, without day-to-day oversight from an accountant or controller.

The “full charge” part means exactly what it sounds like: this person has full charge of the books. They own the process end to end, rather than handling a limited slice of the financial picture.

In practical terms, a full charge bookkeeper operates independently. They don’t need someone else to review every journal entry or approve every reconciliation. They have the knowledge and judgment to manage the complete bookkeeping function and escalate to a CPA only when the situation genuinely requires it.

What a Full Charge Bookkeeper Actually Handles

Everything a Standard Bookkeeper Does

The foundation is the same:

Transaction recording and categorization
Bank and credit card reconciliation
Accounts receivable (invoicing, payment tracking, collections follow-up)
Accounts payable (bill processing, payment scheduling, vendor management)
Receipt and document management

This is baseline bookkeeping, and a full charge bookkeeper handles all of it. The difference is what comes next.

Payroll Processing

Many standard bookkeepers don’t touch payroll. A full charge bookkeeper typically manages the entire payroll function:

Calculating wages, commissions, and overtime
Processing withholdings (federal, FICA, state where applicable)
Submitting payroll tax deposits
Filing quarterly payroll returns (Form 941)
Preparing year-end W-2s and 1099s
Managing benefits deductions

For a Houston construction company with 15 employees across multiple pay rates, overtime rules, and certified payroll requirements, this is substantial work that requires real expertise. A basic bookkeeper might hand this off to a payroll service. A full charge bookkeeper often manages it directly.

Financial Statement Preparation

This is where the gap between standard and full charge becomes clearest.

A standard bookkeeper records what happened. A full charge bookkeeper takes those records and produces the reports that tell you what it means:

Profit and loss statements: revenue, expenses, and net income for any period
Balance sheets: assets, liabilities, and equity at a point in time
Cash flow statements: where cash came from and where it went
Budget vs. actual reports: how performance compares to projections

These aren’t just numbers on a page. A Houston logistics firm reviewing monthly financials noticed their fuel costs had risen 18% quarter over quarter. That insight came from a P&L comparison the full charge bookkeeper prepared. Without it, the increase would have gone unnoticed until it became a crisis.

Month-End and Year-End Close

Closing the books is a defined process with specific steps:

Month-end:

Reconciling all accounts
Recording adjusting journal entries (accruals, prepaid expenses, depreciation)
Reviewing account balances for accuracy
Generating financial statements
Preparing management reports

Year-end:

All month-end procedures, plus:
Reconciling payroll tax accounts
Preparing 1099s and W-2s
Assembling documentation for the CPA
Recording year-end adjustments
Closing temporary accounts to retained earnings

A full charge bookkeeper handles this independently. A standard bookkeeper often needs an accountant to perform the adjusting entries and close procedures.

General Ledger Management

The general ledger is the master record of all financial transactions. A full charge bookkeeper maintains it, which includes:

Creating and maintaining the chart of accounts
Recording journal entries beyond basic transactions
Managing sub-ledgers for receivables, payables, and fixed assets
Ensuring debits and credits balance
Investigating and resolving discrepancies

This requires a solid understanding of double-entry accounting and GAAP principles, not just data entry skills.

Full Charge Bookkeeper vs. Standard Bookkeeper

The distinction matters because it affects what your business can accomplish without engaging a CPA for routine work.

Responsibility	Standard Bookkeeper	Full Charge Bookkeeper
Transaction recording	Yes	Yes
Bank reconciliation	Yes	Yes
Invoicing and bill pay	Yes	Yes
Payroll processing	Sometimes	Typically yes
Financial statements	Basic reports	Full statements
Adjusting entries	Rarely	Yes
Month-end close	Partial	Complete
Year-end close	Rarely	Yes
General ledger management	Limited	Full ownership
CPA oversight needed	Regular	Periodic

A standard bookkeeper is valuable for businesses with straightforward needs. A full charge bookkeeper is valuable for businesses that need comprehensive financial management without hiring a controller or CFO.

Full Charge Bookkeeper vs. Accountant

These roles overlap, and the lines blur in practice. But they’re not identical.

A full charge bookkeeper focuses on recording, organizing, and reporting financial data. An accountant, particularly a CPA, focuses on interpreting that data, developing tax strategy, and providing advisory guidance.

A full charge bookkeeper can produce a clean set of financial statements. A CPA uses those statements to recommend entity structure changes, identify tax planning opportunities, or represent the business during an audit.

Most Houston businesses under $5 million in revenue find that a full charge bookkeeper paired with a CPA for tax and advisory work provides the right balance. The bookkeeper handles the daily, weekly, and monthly mechanics. The CPA provides quarterly review and annual tax preparation.

That arrangement tends to cost significantly less than employing a full-time accountant while still delivering comprehensive financial management.

Skills and Qualifications

Full charge bookkeepers typically bring a specific skill set that goes beyond basic bookkeeping training.

Technical Knowledge

Double-entry accounting and GAAP fundamentals
Proficiency in accounting software (QuickBooks, Xero, Sage)
Payroll processing and payroll tax compliance
Understanding of depreciation methods and accrual accounting
Familiarity with financial statement structure and analysis

Professional Certifications

While not legally required, many full charge bookkeepers hold certifications:

Certified Bookkeeper (CB), issued by the American Institute of Professional Bookkeepers (AIPB)
Certified Public Bookkeeper (CPB), issued by the National Association of Certified Public Bookkeepers (NACPB)
QuickBooks ProAdvisor, Intuit’s proficiency certification

These certifications indicate demonstrated competence and ongoing professional education.

Experience

The “full charge” distinction usually comes with experience. Most professionals in this role have 5+ years of bookkeeping experience and have worked across enough business types to handle unusual transactions without needing guidance.

A bookkeeper fresh out of a certification program can record transactions accurately. A full charge bookkeeper with a decade of experience knows what to do when the bank statement doesn’t reconcile, how to handle a customer’s bounced check, and when a transaction requires an adjusting entry versus a standard recording.

When a Business Reaches the Full Charge Level

Not every business needs a full charge bookkeeper. Here’s how the progression typically works in the Houston market.

Early Stage: Basic Bookkeeping

Revenue under $250,000. Fewer than 100 monthly transactions. One or two bank accounts. No employees or just a couple of contractors.

At this stage, basic bookkeeping covers the need. Transaction recording, reconciliation, and simple reporting are sufficient. The CPA handles everything else at tax time.

Growth Stage: Expanding Needs

Revenue between $250,000 and $1 million. Transaction volume increasing. Employees on payroll. Multiple revenue streams or customer types. Growing vendor relationships.

This is the transition zone. The business needs more than data entry but doesn’t justify a controller. Payroll is complex enough to require real expertise. Management needs regular financial statements to make decisions. Month-end close becomes a defined process rather than a quick reconciliation.

A Houston HVAC company at this stage might have 15 technicians, three office staff, dozens of vendors, and hundreds of monthly transactions across service calls, installations, and maintenance contracts. Basic bookkeeping can’t keep up with that complexity.

Established Stage: Full Financial Management

Revenue over $1 million. Complex operations. Multiple departments or locations. Significant accounts receivable and payable. Regular financial reporting requirements for lenders or investors.

At this level, a full charge bookkeeper (or team) becomes essential. The business generates too much financial activity for part-time or basic support, but may not need, or be able to afford, a full-time controller or CFO.

The Cost Comparison

Understanding the cost landscape helps frame the decision.

Standard bookkeeper (outsourced): $300-800/month for most Houston small businesses

Full charge bookkeeper (outsourced): $800-2,000/month depending on complexity and transaction volume

Full charge bookkeeper (in-house): $50,000-70,000 annual salary, plus $10,000-18,000 in benefits and payroll taxes. That’s roughly $5,000-7,300/month fully loaded.

Controller: $80,000-120,000+ annual salary, plus benefits. $7,500-11,500/month fully loaded.

For businesses in the $500,000 to $3 million revenue range, an outsourced full charge bookkeeper often provides the best value. The business gets comprehensive financial management at a fraction of the in-house cost, with the flexibility to scale services up or down as needs change.

What to Look For

When evaluating whether a bookkeeper is truly “full charge” capable, a few things indicate real competence:

They can close the books independently. If they need your CPA to perform month-end close, they’re a strong standard bookkeeper but not full charge.

They produce financial statements, not just reports. There’s a difference between a QuickBooks-generated P&L and a properly prepared financial statement with meaningful categorization and period comparisons.

They manage payroll end to end. Processing paychecks, filing payroll taxes, handling W-2s and 1099s. The complete function, not just a piece of it.

They understand adjusting entries. Accruals, deferrals, depreciation: these are the entries that separate recording from true accounting management.

They communicate proactively. A full charge bookkeeper doesn’t just record what happened. They flag unusual activity, alert you to cash flow concerns, and bring up issues before they become problems.

The Bigger Picture

A full charge bookkeeper sits in a specific and valuable place in the financial management hierarchy. They handle more than basic bookkeeping but operate below the strategic advisory level of a CPA or CFO. For many growing Houston businesses, this is exactly the level of support that matches their needs and budget.

The key is matching the role to the business stage. Basic bookkeeping for early-stage businesses. Full charge bookkeeping for growing and established businesses. CPA advisory layered on top for tax strategy and compliance.

At EZQ Group, our bookkeeping services scale with Houston businesses from basic transaction management through full charge support. Whether your business needs clean monthly records or comprehensive financial management, the goal is the same: accurate books, clear reporting, and financial visibility that supports better decisions.