accountancy vs clerking

accountancy and clerking both are nouns.

Word	Noun	Adjective	Verb	Adverb
accountancy	Yes	No	No	No
clerking	Yes	No	No	No

As nouns, clerking is a hyponym of accountancy; that is, clerking is a word with a more specific, narrower meaning than accountancy:

accountancy: the occupation of maintaining and auditing records and preparing financial reports for a business
clerking: the activity of recording business transactions

Other hyponyms of accountancy include cost accounting, bookkeeping, inventory accounting.

accountancy (noun)	clerking (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business	the activity of recording business transactions