Accounting information is a reliable indicator of the success of a company's business, and it is obtained through the implementation of accounting information. Analysts use accounting data to form opinions on which to base investment recommendations. Accounting information need to have certain qualities: relevance, materinity, compability and comparability. Financial statement include information that show the finacial situation of a company, its success and the company′s ability to achieve a positive cash flow. Business decision-making represents the possibility between two or more ways of solving business problems. Decision-making is defined as a constant business process whose ultimate goal leads to the adoption of a business through the implementation of a large series of analyses, activities and information.In the theoretical part of master’s thesis, accounting information is explained and what is its role and benefit in business decision-making, furthermore theoretical knowledge about accounting information in business decision-making is presented, and it is also shown how information is implemented for the internal and external needs of the company. In modern business, accounting information is an increasingly important starting point because it provides the possibility of making business decisions easier.