Accounting Dictionary
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Letter L
Labor Efficiency Variance, (2)
Labor Rate Variance, (2)
Labor Variance
Land Improvements
Last-In First-Out (2)
Layaway Sales
Lease
Leasehold Improvement, (2)
Ledger
Ledger Account
Lender
Lessee
Lessor
Letter of Credit
Leveraged Buyout
Liabilities, Examples of
Liability (2)
Liability Accounting
Lifting Fee
LIFO Reserve
Like-Kind Exchange
Limit Pricing
Line of Credit
Line of Credit Fees
Liquidation
Liquidity
Liquidity Index
Loan
Loan Payable
Lockbox
Long-Term Debt
Loss
Loss Carryback
Loss Carryforward
Loss Contingency
Loss Leader Pricing
Lower of Cost or Market (2)