data vs accounting data

data and accounting data both are nouns.

Word	Noun	Adjective	Verb	Adverb
data	Yes	No	No	No
accounting data	Yes	No	No	No

As nouns, accounting data is a hyponym of data; that is, accounting data is a word with a more specific, narrower meaning than data:

data: a collection of facts from which conclusions may be drawn
accounting data: all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable

Other hyponyms of data include metadata, raw data.

data (noun)	accounting data (noun)
a collection of facts from which conclusions may be drawn	all the data (ledgers and journals and spreadsheets) that support a financial statement; can be hard copy or machine readable