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