Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises

Abdusalomova N. Bakhodirovna, E. M. Shukhrat kizi

Head of the Accounting Department, Tashkent State University of Economics, Uzbekistan

Researcher at Accounting Department, Tashkent State University of Economics, Uzbekistan

Emails: abdusalomovan5@gmail.com; muqaddas.ergasheva.95@bk.ru

Abstract

This article is devoted to the issues of regulating tolling operations implemented in the process of receiving raw materials supplied by the customer, their processing and subsequent return of products to customers. In addition, the article investigates the procedure for document flow, obligatory requisites of source documents drawn up at the customer and during processing, as well as the procedure for their compilation, acceptance, and storage.

Keywords: tolling party; raw materials supplied by the customer; tolling; costs, processing; external tolling; internal tolling

Introduction