A turf accountant, also known as a bookie or BOOKMAKER, is a person who takes bets on sporting events and other activities. They are responsible for collecting and paying out winnings to those who have placed bets. They also keep track of the odds and lines for each event, and adjust them accordingly. Turf accountants must be knowledgeable about the sports they are taking bets on, and must be able to accurately calculate the odds and payouts.