Defining Book-Keeping Examples Steps:

• Recall book-keeping involves recording financial transactions systematically.
• Identify examples: assume 1 is journalizing entries, 2 is posting to ledger, 3 is unrelated like tax filing, 4 is preparing trial balance.
• Match choices to standard book-keeping tasks: 1 and 2 are core recording steps, 4 is a summary process.
• Eliminate options excluding 4 or including 3.

Why B is correct:

• Book-keeping definition includes recording (1,2) and summarizing ledgers into trial balances (4), per double-entry system principles.

Why the others are wrong:

• A includes 3, which is not a recording task.
• C omits 4, missing a key verification step.
• D excludes core recording (1,2).

Not enough information on exact examples 1-4 to confirm beyond standard assumptions.

Final answer: B