debit entry vs accounting entry

debit entry and accounting entry both are nouns.

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

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

Other hypernyms of debit entry include entry, ledger entry.

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