Nowadays the modern conditions of manufacturing characteristic feature in industry is the existence and the development of economic relations of the new type of so-called tolling, which lies in the fact that certain subjects of industrial activity, such as producers, processors communicate these raw materials enterprises that transform it into high-quality finished products, according to accrue a fee.

The purpose of the study the solution of problems arising in the participating companies on detailed accounting tolling. The main objective is to develop recommendations and proposals in the research area and identify the key areas of improvement and the improvement of accounting system tolling both the enterprise customer and the company executive.

The objective necessity of economy sustainable development due to address a number of problems. In turn, the example evaluation of socio-economic transformation in country can be problematic issues identified in the field related with features and techniques of accounting tolling in subjects that are parts of these transactions. The main problematic issues include: features reflect customer's materials in the account after the transfer of its performers, identifying the purpose of processing raw materials, reflected in the accounts of the accounting operations of intermediaries between producers and processing companies customer's materials, methods of keeping raw material, which is obtained for the kennel processing, accounting and related finished products, the need to reflect the accounting operations for the storage of finished products to the cast and the possibility of a short life; finished products received as payment for work on recycling.

In studying the peculiarities of the studied operations after the transfer of raw performer recorded on the balance sheet of the customer, changing only the sub-account of stocks, such as a subaccount 201 «Raw material» it should be transferred to the sub- 206 «material submitted for recycling». Analytical accounting of raw materials supplied to processing, leading to each of the manufacturer, controlling processing operations and related costs. In our opinion, the accounts can be opened 206 analytical accounts of a lower order, namely 20611 - contracts (if a customer sends to the processing of different parties give and take raw materials to various contractual terms), 20612 - by type of raw material, if one artist sent for recycling different kinds of customer's materials, 20613 - by product, in cooperation with various artists, 20614 - other options depending on the sector of activity of the customer and processors.

The proposed detailed accounts of tolling and products of its processing in the musician can be made using the method of double entry.

Accounting for tolling the extent that specific to the signed contract is in off-balance sheet accounting using Class 0 «Off-balance sheet accounts» on account 02 «assets for safekeeping». This account is designed for keeping valuables taken now for safekeeping or alterations, temporarily residing in the enterprise, but it is not his property.

The proposed changes in the method of accounting transactions studied in our view, require not only improved, but also to the appropriate approval regulatory level. Therefore, in future, to settle tolling should be paid more attention to the development of accounting standards that would reflect all the current problems in accounting for these operations.

Key words: raw materials supplied, operation of the tolling raw materials, of the client, company executive, turn-off, promissory note, by-products, production, processing of raw materials, off-balance accounting.