debit vs accounting entry

debit and accounting entry both are nouns.

Word	Noun	Adjective	Verb	Adverb
debit	Yes	No	Yes	No
accounting entry	Yes	No	No	No

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

Other hypernyms of debit include entry, ledger entry.

debit (noun)	accounting entry (noun)
an accounting entry acknowledging sums that are owing	a written record of a commercial transaction

debit (verb)	accounting entry (verb)
enter as debit