Accounting: Information for Business Decisions,
4th Edition

Billie Cunningham, Loren A. Nikolai, John Bazley, Marie Kavanagh, Sharelle Simmons, Christina James

ISBN-13: 9780170446242
Copyright 2021 | Published
560 pages | List Price: USD $98.50

Accounting Information for Business Decisions shows you how theory applies to contemporary real-world scenarios. The text leads you through the business cycle and how accounting information informs decision-making. You will learn how to base decisions on two kinds of accounting information – managerial and financial. Follow a retail coffee business in the Cafe Revive case study to learn about applying accounting issues in the real world.


1. Introduction to Business Accounting and the Role of Professional Skills
2. Developing a Business Plan: Cost-Volume-Profit Analysis
3. Developing a Business Plan: Applied Budgeting
4. The Accounting System: Concepts and Applications
5. Recording, Storing and Reporting Accounting Information
6. Internal Control: Managing and Reporting Working Capital
7. The Income Statement: Components and Applications
Chapter 7 Appendix
8. The Balance Sheet: Components and Applications
9. The Cash Flow Statement: Components and Applications
Chapter 9 Appendix
10. Sustainable and Profitable Business Practices
11. Short-term Planning Decisions
12. Capital Expenditure Decisions

  • Billie Cunningham

    Billie Cunningham is an Adjunct Professor in the School of Accountancy at the University of Missouri--Columbia (MU). She has received several awards for outstanding teaching, including the 1995 Exemplary Accounting Educator Award from the Missouri Association of Accounting Educators. She received her B.B.A., M.B.A. and PhD. from the University of North Texas. Professor Cunningham has conducted numerous workshops around the country on the use of writing exercises in accounting classes and on incorporating creative and critical thinking strategies into the accounting classroom. She was a coauthor of three previous books and has published numerous articles in professional journals including Journal of Accounting Education, Issues in Accounting Education and Accounting Education: A Journal of Theory, Practice and Research. Professor Cunningham is the faculty advisor for the Association of Accountancy Students at MU and is a member of the American Accounting Association (AAA), in which she was Chair of the Two-Year College Section and Chair of the Teaching and Curriculum Section. She also served on the AAA Accounting Education Advisory Committee, and as Vice-President and member of the Executive Committee of the AAA.

  • Loren A. Nikolai

    Loren Nikolai is the Ernst & Young Professor in the School of Accountancy at the University of Missouri-Columbia (MU). He received his B.A. and M.B.A. from St. Cloud State University and his Ph.D. from the University of Minnesota. Professor Nikolai has taught at the University of Wisconsin and at the University of North Carolina, Chapel Hill. Professor Nikolai has received numerous teaching awards. He is the recipient of the MU Student-Athlete Advisory Council 2004 Most Inspiring Professor Award, the University of Missouri System 1999 Presidential Award for Outstanding Teaching, the MU Alumni Association 1996 Faculty Award, the MU College of Business 1994 Accounting Professor of the Year Award, the Missouri Society of CPAs 1993 Outstanding Accounting Educator of the Year Award, the MU 1992 Kemper Fellowship for Teaching Excellence, the St. Cloud State University 1990 Distinguished Alumni Award, and the Federation of Schools of Accountancy 1989 Faculty Award of Merit. He holds a CPA certificate in the state of Missouri and previously worked for the 3M Company. Professor Nikolai is the lead author of INTERMEDIATE ACCOUNTING and has also been an author on four other accounting textbooks. Professor Nikolai has published numerous articles professional journals, and has made numerous presentations around the country on curricular and pedagogical issues in accounting education and was advisor for Beta Alpha Psi for twenty years. Professor Nikolai is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Missouri Society of CPAs (MSCPA). He has chaired and served on numerous committees of the AICPA, the MSCPA, and Federation of Schools of Accountancy (FSA), and the AAA. He is past president of the FSA and currently is serving on the Board of Directors of the MSCPA.

  • John Bazley

    John D. Bazley, PhD., CPA, is Professor of Accountancy of the Daniels College of Business at the University of Denver where he has received numerous teaching awards.Professor Bazley earned a B.A. from the University of Bristol in England and an M.S. and PhD. from the University of Minnesota. He has taught at the University of North Carolina at Chapel Hill and holds a CPA certificate in the state of Colorado. He has taught national professional development classes for a major CPA firm and was consultant for another CPA firm. Professor Bazley is the coauthor of Intermediate Accounting, 9th Edition (2004, South-Western Publishing Company). He was also an author on three other accounting texts.Professor Bazley has published articles in professional journals, including The Accounting Review, Management Accounting, Accounting Horizons, Practical Accountant, Academy of Management Journal, The Journal of Managerial Issues, and The International Journal of Accounting, and was a member of the Editorial Boards of Issues in Accounting Education and the Journal of Managerial Issues. He was also a coauthor of a monograph on environmental accounting published by the National Association of Accountants. He has served on numerous committees of The Federation of Schools of Accountancy (including chair of the Student Lyceum Committee), the American Accounting Association, and the Colorado Society of CPAs (including the Continuing Professional Education Board). Professor Bazley is a member of the American Institute of Certified Public Accountants, the Colorado Society of CPAs, and the American Accounting Association.

  • Marie Kavanagh

    Marie has taught accounting across all levels of secondary and tertiary education. Marie’s research interests are in accounting and business education, particularly online. She was project leader for an Australian Learning and Teaching Council grant investigating teamwork in virtual teams. Marie is Australian Chair of the Accounting Education Special Interest Group for the Accounting and Finance Association of Australia and New Zealand and northern regional convenor for SIFE (Students in Free Enterprise) Australia. She won an individual Carrick Teaching award for Outstanding Contribution to Student Learning in 2006, and in 2007 was part of a team that won a national Carrick Program award for delivering the program Peer Assisted Support Sessions at the University of Queensland. She is a Fellow of the Business Educators Association of Queensland.

  • Sharelle Simmons

    Sharelle Simmons (BA, BEd, MCom, CPA) is the Academic Director at Charles Sturt University (CSU) Study Centre Brisbane. She has had extensive teaching experience, having held positions at Griffith University, The University of Queensland, Newcastle University and Avondale College. Her primary areas of teaching are Financial Accounting, Management Accounting, Strategic Management Accounting, Accounting Information Systems and Business Statistics. Sharelle’s research interests include the adoption of Performance Measurement Systems, especially in the public sector, and the choice of and functioning of networks within the healthcare sector. Sharelle has been the recipient of a large ARC Linkage Grant for research into networks in the healthcare sector. Her PhD research into the adoption of the Balanced Scorecard in the Australian healthcare sector has been presented at an EIASM conference. She is a co-recipient of an ALTC teaching award for the Professional Development Program conducted at Griffith University.

  • Christina James

    Christina James (BA (Hons) Oxford, GDipEd NTU, MFinMgt Qld, PhD USQ) has been teaching for more than 20 years. Her current courses at USQ include Sustainable Accounting and Finance, Accounting for Decision-Making, Accounting for Managers, and Management Accounting. Christina’s research focuses on climate change and accounting for sustainability and the environment.

  • NEW 'Business issues and values' feature boxes presents students with a business dilemma and encourages students to think about ethical and environmental issues

  • NEW end-of-chapter-materials enhance and refresh assignment content

  • NEW learning objectives more closely aligned to chapter structure

  • More video content online in MindTap. The six 'Why it matters' whiteboard animation videos in the previous edition are now joined by six more video explanations -- each chapter now has this helpful content to explain why concepts matter to business students

  • Updated long-form business case study is interwoven into every chapter and shows students how accounting works in the real-world from the perspective of running a coffee shop Sustainable practice and business ethics are highlighted throughout the chapters with special icons, reinforcing the idea that societal, environmental and global issues are an integral and significant part of business Pedagogy designed to get students thinking! 'Stop' questions encourage students to pause and consider the outcome of a situation. In-text highlights on real businesses with comprehensive websites that students can peruse for further research End-of-chapter integrated business and accounting situations help students consolidate concepts by testing knowledge, applying knowledge and making evaluations MindTap - Premium online teaching and learning tools are available on the MindTap platform - the personalised eLearning solution.

  • MindTap is a flexible and easy-to-use platform that helps build student confidence and gives you a clear picture of their progress. We partner with you to ease the transition to digital – we’re with you every step of the way.

  • MindTap for Cunningham’s Accounting Information for Business Decisions is full of innovative resources to support critical thinking, and help your students move from memorisation to mastery! Includes: - Cunningham’s Accounting Information for Business Decisions eBook - Revision quizzing - NEW chapter opening case study - 'Why it matters' whiteboard animations (one per chapter) - 'Dr Decisive' polling questions

  • MindTap is a premium purchasable eLearning tool. Contact your Cengage learning consultant to find out how MindTap can transform your course. Instructor Website - Your #1 resource for your course. This tailored collection of teaching tools includes downloadable PowerPoint lecture slides, Solutions Manual, artwork from the text, and case studies (extended teaching and learning for each chapter with 12 case studies, each looking at a real-life situation where accounting knowledge needs to be applied)

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Accounting: Information for Business Decisions Instructor Solutions Manual

Accounting: Information for Business Decisions PowerPoint Slides

Cognero Test Bank

Instructor Website for Cunningham's Accounting: Information for Business Decisions