The purpose of this article is to mention the importance of accounting information in decisionmaking process and needs of the users. Accounting information is relevant if it helps users of the financial statements in predicting future trends of the business (predictive value) or confirming or correcting any past predictions they have made (confirmatory value). When the relevance of accounting data in business decision-making is gathered and accepted, then the management of the entity and other users can better utilize the critical business information being generated each day by accounting department.