arrangement of accounts in, [91]
Ledger accounts, sample, [92], [93]
Ledger index, [47]
Legal tender, definition of, [28]
Lessee, definition of, [28]
Letter of advice, definition of, [28]
Letter of credit, definition of, [28]
Liabilities, definition of, [29]
License, definition of, [29]
Liquidation, definition of, [29]