accountancy vs carry over

accountancy is a noun but carry over is not a noun.

Word	Noun	Adjective	Verb	Adverb
accountancy	Yes	No	No	No
carry over	No	No	Yes	No

accountancy (noun)	carry over (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business

accountancy (verb)	carry over (verb)
	transfer or persist from one stage or sphere of activity to another
	transfer from one time period to the next
	transport from one place or state to another
	hold over goods to be sold for the next season