Left-winger Tosic and midfielder Ljajic arrive at Old Trafford for an undisclosed fee although reports claim a combined figure of £16.3m.
The 21-year-old goes straight into United's squad while 17-year-old Ljajic will be loaned back out to Partizan.
Tosic - nicknamed Bambi because of his lean build - has appeared 12 times for his country and can play on either flank, having also starred for Serbia's Under-21 side. He will join countryman Nemanja Vidic at Old Trafford and wear the number 14 shirt while Ljajic will arrive back at United for the 2009/10 season.
Tosic increases manager Sir Alex Ferguson's options on the left wing with Ryan Giggs and Nani already battling it out in that position although in recent weeks Ji-sung Park has also played there.
However, any outstanding issues have now been resolved, leaving Tosic free to swap the Stadion Partizana for Old Trafford next week, with Ljajic staying in Belgrade for the remainder of the season.
At just 17, Ferguson feels Ljajic will benefit from the stability of remaining with Partizan, knowing his first-team opportunities at United would be almost non-existent this season.
Ljajic has already made his presence felt at under-21 level for Serbia and most observers believe it is only a matter of time before he gains full international honours.
It has been suggested United could end up paying around £17million for the duo, who will link up with compatriot Nemanja Vidic at Old Trafford, although that figure is likely to be based heavily on future success and the club have refused to comment on the size of an initial payment.
Ferguson did not make clear whether his statement on the end of transfer business included turning Carlos Tevez's loan deal into a permanent transfer.
Although it has been suggested Tevez's advisor Kia Joorabchian is due to have more talks with United chief executive David Gill, the United boss has been unable to shed any more light on the present position.
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