Depends on the meaning bookkeeping? My interpretation is that compared to programming, bookkeeping is just copying symbols, while programming involves higher level of problem solving. The article compares each level of abstraction to bookkeeping, but not the connection between levels, or the "architecting" of multiple levels at a time, as is usually done in programming.

> Why "of course not" though?

Well I'd think if anything bookkeeping is a form of math. This is also depends on the definition of math which makes the comparison more challenging without going into too much semantics.