accounting vs clerking

accounting and clerking both are nouns.

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

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

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

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

accounting (noun)	clerking (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business	the activity of recording business transactions
a system that provides quantitative information about finances
a convincing explanation that reveals basic causes
a statement of recent transactions and the resulting balance
a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts