Bookkeepers handle routine recording, not analysis

Steps:

• Identify bookkeeper's role: recording daily transactions in journals, ledgers, and cash books.
• Review options: Match each to routine vs. analytical tasks.
• Eliminate routine tasks: B, C, D involve basic recording.
• Confirm analytical task: A requires interpretation beyond recording.

Why A is correct:

• Calculating accounting ratios involves financial analysis and interpretation, which is an accountant's role, not a bookkeeper's routine clerical duties.

Why the others are wrong:

• B: Preparing purchase journal is a core bookkeeper task for recording purchases.
• C: Preparing sales ledger tracks customer accounts, a standard bookkeeper duty.
• D: Writing up petty cash book records small expenses, part of daily bookkeeping.

Final answer: A