carry over vs accountancy

carry over is not a noun while accountancy is a noun.

Word	Noun	Adjective	Verb	Adverb
carry over	No	No	Yes	No
accountancy	Yes	No	No	No

carry over (noun)	accountancy (noun)
	the occupation of maintaining and auditing records and preparing financial reports for a business

carry over (verb)	accountancy (verb)
transfer or persist from one stage or sphere of activity to another
transfer from one time period to the next
transport from one place or state to another
hold over goods to be sold for the next season