A List View is a grid that displays lists of data. List Views can be exported to Excel and are most commonly used to show:

Master Files - Lists of all the Customers, Vendors, and GL Accounts.
Transactions - List of transactions that are not yet posted (e.g. lists of open/unposted Sales Orders, AP Invoices, and Journal Entries).
Transaction Lines - Lists of transaction lines for transactions that are not yet posted (Sales Order Items, AP Invoice Lines, and Journal Entry Lines).
Transaction History - List of posted transactions (e.g. lists of historical Sales Orders, AP Invoices, and Journal Entries).
Transaction Line History - Lists of transaction lines for posted transactions (Sales Order Items, AP Invoice Lines, and Journal Entry Lines).

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