Do "work done by the battery" and "the thermal energy developed"represent two names of the same physical quantity?

Explanation

The velue of any given physical quantity may very over a wide rande, therefor, different units of same phusical quantity are required for example the length of a pen can be easily measured in cm, the height of a tree can be measured in metres, the distance between two cities can be measured in kilometres and distance between two heavenly bodies can be measured in light year.