Restoration of accounting and tax accounting in organizations of particularly affected sectors of the economy

The article discusses the main aspects of the methodology for the implementation of the procedure for restoring accounting and tax accounting in the context of the specifics of representatives of small and medium-sized businesses operating in the field ofpublic catering, as one of the most affected sectors of the economy in the conditions of post-market restrictions. The article also reflects the basic practical rules for setting up the document flow of such companies.