ledger vs method of accounting

ledger and method of accounting both are nouns.

Word	Noun	Adjective	Verb	Adverb
ledger	Yes	No	No	No
method of accounting	Yes	No	No	No

ledger (noun)	method of accounting (noun)
an accounting journal as a physical object	a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
a record in which commercial accounts are recorded