Final answer:
The individual who records the accounts and transactions of a business is known as a bookkeeper. This role is crucial for maintaining accurate financial records and differs from the broader responsibilities of a Comptroller of Public Accounts, who manages state-level finances.
Step-by-step explanation:
The correct answer to the student's question is d) Bookkeeper. A bookkeeper is responsible for recording the accounts and transactions of a business. This role involves systematically recording the financial transactions and information about a business, ensuring comprehensive and up-to-date tracking of all financial activities. Bookkeepers are tasked with maintaining accurate ledgers, handling invoices and receipts, and sometimes preparing basic financial statements.
The Comptroller of Public Accounts, on the other hand, is an elected official responsible for the broader financial management of a state's resources. This includes maintaining the state's accounting records, collecting taxes, and preparing annual financial statements. Despite similar responsibilities, the comptroller operates at a governmental level, while a bookkeeper typically works for individual businesses, maintaining daily financial records.