Each organization in the process of carrying out its activities may encounter problems such as the departure of an accountant, loss of documents, errors in accounting, or the absence of any accounting for any period, a fire at the enterprise, etc. As a result of such problems, accounting needs to be restored. In the entire accounting organization, its restoration is the most labor-intensive process, since it is necessary to put all accounting documents in order, submit missing or updated reports to tax authorities and funds, etc. Thus, restoration of accounting is a kind of “reanimation” of the company, bringing the quality of its internal reporting and accounting to a decent level. When restoring accounting, it is necessary to analyze the current state of affairs in the organization’s accounting department and restore lost or put in order incorrectly executed documents. If accounting, financial and management records were not maintained for a period of time, then analyze all the reporting for this period. And for this it is necessary to prepare and submit reports for the unsubmitted period, or to correctly restore all the organization’s documentation. The author of this manual examines in detail each point of the accounting restoration procedure, helps with his advice to avoid “pitfalls” that may not be visible to a beginner, gives advice on how minimize losses during this operation, and how to achieve maximum results in the shortest possible time. The publication is intended mainly for specialist accountants, as well as managers of both small and medium-sized enterprises.