accounting data vs data

accounting data and data both are nouns.

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

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

accounting data: all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable
data: a collection of facts from which conclusions may be drawn

Other hypernyms of accounting data include information.

accounting data (noun)	data (noun)
all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable	a collection of facts from which conclusions may be drawn