statement vs accounting

statement and accounting both are nouns.

Word	Noun	Adjective	Verb	Adverb
statement	Yes	No	No	No
accounting	Yes	No	No	No

As nouns, accounting is a hyponym of statement; that is, accounting is a word with a more specific, narrower meaning than statement:

statement (noun)	accounting (noun)
a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc	the occupation of maintaining and auditing records and preparing financial reports for a business
a document showing credits and debits	a system that provides quantitative information about finances
a fact or assertion offered as evidence that something is true	a convincing explanation that reveals basic causes
(computer science) a line of code written as part of a computer program	a statement of recent transactions and the resulting balance
(music) the presentation of a musical theme	a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
a nonverbal message
the act of affirming or asserting or stating something