The List tab lists all records in the file. You can view the data, and you can change some data here. For instance, the List tab of the Hours form lists all hours entered, and allows you to add hour lines. You can use a large number of list functions to search for, display, and select data, or to present management information.
Sometimes, you will see just a selection of the data present. This is the case if a filter is active, or if a preset has been selected. The 'Current sales orders' preset, for example, displays only sales orders that have not been dealt with yet.