adjusting entry vs ledger entry

adjusting entry and ledger entry both are nouns.

Word	Noun	Adjective	Verb	Adverb
adjusting entry	Yes	No	No	No
ledger entry	Yes	No	No	No

As nouns, ledger entry is a hypernym of adjusting entry; that is, ledger entry is a word with a broader meaning than adjusting entry:

adjusting entry: an accounting entry made at the end of an accounting period to allocate items between accounting periods
ledger entry: a written record of a commercial transaction

Other hypernyms of adjusting entry include accounting entry, entry.

adjusting entry (noun)	ledger entry (noun)
an accounting entry made at the end of an accounting period to allocate items between accounting periods	a written record of a commercial transaction