clerking vs accountancy

clerking and accountancy both are nouns.

Word	Noun	Adjective	Verb	Adverb
clerking	Yes	No	No	No
accountancy	Yes	No	No	No

As nouns, accountancy is a hypernym of clerking; that is, accountancy is a word with a broader meaning than clerking:

clerking: the activity of recording business transactions
accountancy: the occupation of maintaining and auditing records and preparing financial reports for a business

Other hypernyms of clerking include accounting.

clerking (noun)	accountancy (noun)
the activity of recording business transactions	the occupation of maintaining and auditing records and preparing financial reports for a business