What are the best Accounting and Business LACs? (In top 100)

Here is one list of LACs:
http://colleges.usnews.rankingsandreviews.com/best-colleges/rankings/national-liberal-arts-colleges
The following page describes the USNWR basis for classifying these and other schools:
http://www.usnews.com/education/best-colleges/articles/2014/09/08/best-colleges-ranking-category-definitions

US News classifies Wake Forest as a National University. This follows its “basic” Carnegie classification
(http://carnegieclassifications.iu.edu/lookup_listings/view_institution.php?unit_id=199847&start_page=institution.php&clq=%7B%22first_letter%22%3A%22W%22%7D)

Maybe the OP is looking for small schools that teach business.
Babson is a highly-regarded business school that enrolls only about 2K undergraduates.

USNWR (and Carnegie) classifies University of Richmond as a LAC.
http://news.richmond.edu/releases/archives/dec04/Carnegie.html
Nevertheless, URichmond does have business programs.
Bloomberg ranked Richmond #17 in 2014 for undergraduate business programs.
http://www.bloomberg.com/bschools/rankings/#5
Richmond appears to be the only “LAC” listed in the Bloomberg top 100 undergraduate business programs.