double entry vs clerking

double entry and clerking both are nouns.

Word	Noun	Adjective	Verb	Adverb
double entry	Yes	No	No	No
clerking	Yes	No	No	No

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

double entry: bookkeeper debits the transaction to one account and credits it to another
clerking: the activity of recording business transactions

Other hypernyms of double entry include bookkeeping.

double entry (noun)	clerking (noun)
bookkeeper debits the transaction to one account and credits it to another	the activity of recording business transactions