borrowing vs transaction

borrowing and transaction both are nouns.

Word	Noun	Adjective	Verb	Adverb
borrowing	Yes	No	No	No
transaction	Yes	No	No	No

As nouns, transaction is a hypernym of borrowing; that is, transaction is a word with a broader meaning than borrowing:

borrowing: obtaining funds from a lender
transaction: the act of transacting within or between groups (as carrying on commercial activities)

Other hypernyms of borrowing include dealing, dealings.

borrowing (noun)	transaction (noun)
obtaining funds from a lender	the act of transacting within or between groups (as carrying on commercial activities)
the appropriation (of ideas or words etc) from another source