Rozikov Jalil Jalolovich,
Senior lecturer Department of Audit
Tashkent State Economical University
Abstract. The correctness of accounting for the shipment of finished products directly depends on the content of the issued invoices for their shipment, i.e., even at the stage of registration of the shipment of products, all operations associated with the shipment of a particular product, its loading and methods of transportation must be disclosed on the primary document. Using the example of the shipment of reinforced concrete bridge structures, the article reveals the contents of the elements of the invoice and their factor accounting, as well as the negative consequences that took place in the boiler method of accounting for the shipment of products.
Keywords. Pickup, transportation, loading, transit, railway, services, procurement costs, estimated turnover, railway station, loading scheme, supplier, producer, buyer, tariffication, shop accounting, cost, income, expense, price.