accounting vs ledger

accounting and ledger both are nouns.

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

accounting (noun)	ledger (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business	an accounting journal as a physical object
a system that provides quantitative information about finances	a record in which commercial accounts are recorded
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