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Restoration and maintenance of accounting are crucial for ensuring the accuracy and reliability of a company's financial information. Here’s an overview of what each involves:

Restoration of Accounting

1. Assessment of Current Records: Evaluating the existing accounting records to identify discrepancies, missing data, or errors.

2. Reconstruction of Missing Data: Recovering lost or incomplete financial data, often through gathering source documents and reconciling accounts.

3. Correction of Errors: Identifying and correcting past mistakes in entries or financial statements to ensure compliance with accounting standards.

4. Preparation of Accurate Financial Statements: Compiling corrected financial statements for the periods affected by the restoration.

5. Training and Support: Providing guidance to staff on best practices in accounting to prevent future issues.

Maintenance of Accounting

1. Ongoing Bookkeeping: Regularly updating and maintaining accounting records to ensure accuracy and timeliness.

2. Financial Reporting: Preparing periodic financial reports (monthly, quarterly, annually) to provide insights into the business’s financial health.

3. Tax Compliance: Ensuring that all tax obligations are met, including the preparation and submission of tax returns.

4. Internal Controls: Implementing and monitoring internal control systems to safeguard assets and enhance the accuracy of financial reporting.

5. Continuous Monitoring and Support: Regularly reviewing accounting processes and providing ongoing support to adapt to changes in regulations or business operations.

6. Audit Preparation: Assisting in preparing for external audits, including organizing documentation and responding to auditor inquiries.