International Scientific and Practical Conference “WORLD SCIENCE” ISSN 2413-1032 http://ws-conference.com/ № 4(20), Vol.1, April 2017 9 ACCOUNTING OF TOLLING OPERATIONS Mavlyanova Dilobar Maxkamovna, Quvvatov G’olibjon Baxtiyor o’g’li Republic of Uzbekistan, Tashkent, Tashkent State University of Economy, Assistant department of Accounting Abstract. This article deals with the accounting issues in accordance with national accounting standard of the Republic of Uzbekistan importing raw materials and reprocessing services. Keywords: Daval raw materials, goods, finished products, contract processing, manufacturing, materials, production assistant. "Tolling" in English, Daval raw materials for processing fees. Initially this would only apply to mineral raw materials. The very meaning of "tolling" and "tolling operations," cases method for the production of raw materials processing and sale of the product processed from the raw materials for a variety of different methods and products such calculations. Tolling operations can be conditionally divided into several groups: the respondent terms excise product development and production and reprocessing; Defendant terms of excise underground mineral raw materials processing; Defendant terms of alcohol production and reprocessing of products; agricultural raw materials with operations in Daval; foreign trade operations and tolling etc. (ferrous and non-ferrous metallurgy, processing of precious metals with the residents of the Republic of Uzbekistan, etc.). Fig. 1. Implementation of tolling operations scheme "Defendant raw" is a term common problem in a lot of different regulations. Defendant cost of raw materials received compensation and an agreement with the victim of the victim in the reprocessing of raw materials, the recipient's bookkeeping contract prices is taken into account unappropriated balance of raw materials and understood. Daval scientific understanding of the raw materials, periodical publications and Internet sources, different prices can be found. For example, economists, scientists microalgae According to Ortikov "practical or economical raw materials, while preserving the right of ownership of other entities are processed transactions frequently. In the process, of reprocessing of raw materials is called in the Russian language, “давалъческое сырье” daval raw materials. It is used in the implementation of the accounting term for the Russian language generally accepted nearly no words in the dictionary. " Recycling raw materials do not re-employed property and the property rights of the defendant side. Processing of finished products, but also products for the reprocessing of raw materials to complete the work. At the same time, other organizations goods and finished products, packing cases, of course, be regarded as the processing of the material terms. Thus, in this case does not change the essence of the brand. This production features and the right of ownership to tolling operations in the statutory (legal) regulation, accounting and taxation. Regulation of tolling operations According to the Civil Code of the respondent terms of raw-material reprocessing agreement with an independent type of contract. In fact, such a contract is a contract. With contracts of one party (the contractor) the other party (the customer) in accordance with the instructions of a specific task, and the results of its obligation to submit the prescribed period, the customer, the customer will accept