Accession refers to plant/seed sample, variety or population held in a genebank or breeding program for conservation and use;
Germplasm refers to a set of genotypes that may be conserved or used; synonymous with genetic resources;
https://www.researchgate.net/post/What_are_the_differences_between_germplasm_accession_genotype_and_population_and_also_between_heirloom_and_landrace