imputation vs accusation

imputation and accusation both are nouns.

Word	Noun	Adjective	Verb	Adverb
imputation	Yes	No	No	No
accusation	Yes	No	No	No

As nouns, accusation is a hypernym of imputation; that is, accusation is a word with a broader meaning than imputation:

imputation: a statement attributing something dishonest (especially a criminal offense)
accusation: a formal charge of wrongdoing brought against a person; the act of imputing blame or guilt

Other hypernyms of imputation include accusal.

imputation (noun)	accusation (noun)
the attribution to a source or cause	a formal charge of wrongdoing brought against a person; the act of imputing blame or guilt
a statement attributing something dishonest (especially a criminal offense)	an assertion that someone is guilty of a fault or offence