accounting principle vs generally accepted accounting principles

accounting principle and generally accepted accounting principles both are nouns.

Word	Noun	Adjective	Verb	Adverb
accounting principle	Yes	No	No	No
generally accepted accounting principles	Yes	No	No	No

accounting principle (noun)	generally accepted accounting principles (noun)
a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions	a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures