“Accounting & business decisions” is a book aimed to provide an insight about what a business and the decision maker may get from their business accounting and how to use those information in taking brainy decisions. Further it also provide an outline to strengthen the financial control in a business. I must say that authors have succeed in a larger way in their mission. I understand that these principles are simple formulas and covered in various academic programmes in the field of Management Accounting & Cost Accounting curriculums. Still it was a great use to collect all useful principles at one place and also explaining them in alanguage to provide a reasonable understanding incommon man's language to make them practical in business. They can directly be picked and use and provide a great help in analysing various business situations. You can also make these principle in day – to – day usage of your various delegated decisions; as a basis or part of your policy exercise. In Conclusion I believe that if you as a business owner use these analysis to evaluate your array of choices; it will certainly help you a lot when you really wish to go with brain and not your guts