A good bookkeeper goes through and digs and finds and questions things for clarification - and then fixes and explains the problem. Boring bookkeepers might bury their curiousity so as not to offend. Boring bookkeepers might go through the motions without explaining to the client what it is that is being done or needs to be done.
The few visits with this new client, a small business owner who will be doing most of the bookkeeping on their own as they have for a while, or at least since their boring bookkeeper departed the scene, revealed issues that needed further resolve. The small business owner needs to know enough about what to do and when they can follow along with instruction,they can often move forward semi-intelligibly on their own. Not all clients are equipped for that responsibility but all business people need to have some sort of clue of what or how to read their financials. Many simply like to turn off and turn over the work. The ones with more time or ability to make a go of it on their own simply need direction. And they need simple explanation like where and how to enter items that were maybe paid out of the regular sources or yes, the credit card statement needs to be reconciled just like the bank statement.
My job as a bookkeeper is to give the business owners a simple set of financials from which they can remain informed about the strength of their operations while at the same time preparing the work for tax. Not to do tax, but to take the day to day transactions, gather them up and maintain them month to month, and have a set of reconciled, balanced, clean numbers for the tax-preparer come fiscal year end.
Some bookkeepers go through the motions. I want you to understand what it is we do enough that if you have questions along the way you can ask and receive an answer that you both understand and are comfortable with. Taking the time to do my job makes it right and it helps you, the business owner.