accounting vs system of rules

accounting and system of rules both are nouns.

Word	Noun	Adjective	Verb	Adverb
accounting	Yes	No	No	No
system of rules	Yes	No	No	No

As nouns, system of rules is a hypernym of accounting; that is, system of rules is a word with a broader meaning than accounting:

Other hypernyms of accounting include system.

accounting (noun)	system of rules (noun)
the occupation of maintaining and auditing records and preparing financial reports for a business	a complex of methods or rules governing behavior
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