Both the  field having individual identity. Although they support other fields, but having their own importance

ACCOUNTING ::Accounting is an art of recording business transactions. Word "ART" has been used because of in accounting there should be balance in both sides of entry, which accumulate make some sense in finalizing the position. Accounting comes after transaction has been done or expected to done in future, As we understand the term finance, accounting needs to follow the business transactions in writing, which is helpful in analysing the financial decision made just before start of business, and helpful in amending (if any) financial decision for next year.

BANKING ::Banking means engaging in the business of keeping money for savings and checking accounts or for exchange or for issuing loans and credit etc.Bank play an important role of intermediary mostly of cash handling between business to business B2B, business to client B2C, or any other sources. It also deposit and to lend on interest.