Linux Command Listing Files In Directory

I was searching for Linux command for listing number of files in a directory.
I got the luck with find command.

$ find firmware/sedna/apps/NAS-2/webserver/html/js/ -type f | wc -l
23

and ls command shows output as
$ ls -lh
-rw-rw-r-- 1 bhagwat bhagwat 4.6K Jul 23 19:00 backup.js
-rw-rw-r-- 1 bhagwat bhagwat 14K Aug 25 16:01 common.js
drwxrwxr-x 2 bhagwat bhagwat 4.0K Aug 28 10:21 CVS
-rw-rw-r-- 1 bhagwat bhagwat 804 Aug 3 16:35 del_usr.js
-rw-rw-r-- 1 bhagwat bhagwat 4.8K Jul 23 19:00 disk_fs.js
-rw-rw-r-- 1 bhagwat bhagwat 2.1K Aug 20 12:14 groups.js
-rw-rw-r-- 1 bhagwat bhagwat 597 Aug 2 13:00 grp_member.js
-rw-rw-r-- 1 bhagwat bhagwat 820 Aug 2 13:00 grp_shr.js
-rw-rw-r-- 1 bhagwat bhagwat 28K Jul 22 16:45 jsfile.js
-rwxrwxr-x 1 bhagwat bhagwat 1.6K Aug 21 10:38 lan.js
-rw-rw-r-- 1 bhagwat bhagwat 198 Aug 12 19:49 pass_hint.js
-rw-rw-r-- 1 bhagwat bhagwat 859 Aug 3 16:35 share_grp.js
-rw-rw-r-- 1 bhagwat bhagwat 7.2K Aug 12 19:49 shares.js
-rw-rw-r-- 1 bhagwat bhagwat 3.7K Jul 23 19:00 status.js
-rw-rw-r-- 1 bhagwat bhagwat 4.4K Sep 2 10:57 system.js
-rw-rw-r-- 1 bhagwat bhagwat 761 Aug 21 14:26 test
-rw-rw-r-- 1 bhagwat bhagwat 514 Jul 23 19:00 upgrade.js
-rw-rw-r-- 1 bhagwat bhagwat 658 Aug 12 19:49 user_memship.js
-rw-rw-r-- 1 bhagwat bhagwat 447 Jul 22 16:45 user_pass.js
-rw-rw-r-- 1 bhagwat bhagwat 6.6K Aug 20 15:49 users.js

CVS folder contains 3 files,
means the output of find command is giving results with adding files from sub folder also,.
And the sub folder is also considered as file.

$ find firmware/sedna/apps/NAS-2/webserver/html/js/ -type f | wc -l
23

This find command will work good for listing number of files in a directory without having sub directory.

In the same folder if i run
$ ls -1R | wc -l
result is 26

Not sure what is reason.