debit side vs accounting system

debit side and accounting system both are nouns.

Word	Noun	Adjective	Verb	Adverb
debit side	Yes	No	No	No
accounting system	Yes	No	No	No

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

debit side: account of payments owed; usually the left side of a financial statement
accounting system: a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts

Other hypernyms of debit side include accounting, method of accounting.

debit side (noun)	accounting system (noun)
account of payments owed; usually the left side of a financial statement	a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts