there are some people claiming that they can make you earn money by your mobile phone, but this is spam i foundd every where. you can check my blog for the same, i have posted some details there. Making Money with your mobile
Are you planning to start one or searching ? I am having a plan to start ! Phone Advertising Network : People can get free call credit if they hear some ads and responds to few question ! Is it joking ?
For book keeping I'm not sure if you can freelance this I'm sure they would have been posted on CL (craigslist) if there were such jobs There are ones who pay for you to receive text message ads.. but be careful because your provider might charge for receiving them!
i dont know how your going to make much money from your phone, but there may be a few sites that give you ideas - you just need to serach through a search engine.
set up a tarot reading line or some kind of service which people can call you for . then get a premium rate number. there has to be something which you excel at which you could offer advice on.