{"id":2330,"date":"2012-12-22T11:47:00","date_gmt":"2012-12-22T08:47:00","guid":{"rendered":"https:\/\/factor.academy\/blog\/?p=2330"},"modified":"2023-12-22T11:52:43","modified_gmt":"2023-12-22T08:52:43","slug":"glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3","status":"publish","type":"post","link":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/","title":{"rendered":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3)"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":8653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[357,345,353],"tags":[],"class_list":["post-2330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rozdil-1-oblik-osnovnix-obyektiv-buxgalterskogo-obliku","category-spravzhnij-buxoblik","category-chastina-2-buxgalterskij-oblik"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy\" \/>\n<meta property=\"og:url\" content=\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\" \/>\n<meta property=\"og:site_name\" content=\"FactorAcademy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/factor.academy\" \/>\n<meta property=\"article:published_time\" content=\"2012-12-22T08:47:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-22T08:52:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2023\/09\/CleanShot-2023-09-01-at-11.22.01.jpg\" \/>\n<meta name=\"author\" content=\"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\"},\"author\":{\"name\":\"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e\",\"@id\":\"https:\/\/factor.academy\/blog\/#\/schema\/person\/c492235f883d5ef6517c9f9fcb66dc9f\"},\"headline\":\"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3)\",\"datePublished\":\"2012-12-22T08:47:00+00:00\",\"dateModified\":\"2023-12-22T08:52:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\"},\"wordCount\":2172,\"publisher\":{\"@id\":\"https:\/\/factor.academy\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg\",\"articleSection\":[\"\u0420\u043e\u0437\u0434\u0456\u043b 1. \u041e\u0431\u043b\u0456\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u043e\u0431'\u0454\u043a\u0442\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443\",\"\u0421\u043f\u0440\u0430\u0432\u0436\u043d\u0456\u0439 \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a\",\"\u0427\u0410\u0421\u0422\u0418\u041d\u0410 2. \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u0418\u0419 \u041e\u0411\u041b\u0406\u041a\"],\"inLanguage\":\"uk\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\",\"url\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\",\"name\":\"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy\",\"isPartOf\":{\"@id\":\"https:\/\/factor.academy\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg\",\"datePublished\":\"2012-12-22T08:47:00+00:00\",\"dateModified\":\"2023-12-22T08:52:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#breadcrumb\"},\"inLanguage\":\"uk\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"uk\",\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage\",\"url\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg\",\"contentUrl\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\/\/factor.academy\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0421\u043f\u0440\u0430\u0432\u0436\u043d\u0456\u0439 \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a\",\"item\":\"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u0427\u0410\u0421\u0422\u0418\u041d\u0410 2. \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u0418\u0419 \u041e\u0411\u041b\u0406\u041a\",\"item\":\"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/chastina-2-buxgalterskij-oblik\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"\u0420\u043e\u0437\u0434\u0456\u043b 1. \u041e\u0431\u043b\u0456\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u043e\u0431'\u0454\u043a\u0442\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443\",\"item\":\"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/chastina-2-buxgalterskij-oblik\/rozdil-1-oblik-osnovnix-obyektiv-buxgalterskogo-obliku\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/factor.academy\/blog\/#website\",\"url\":\"https:\/\/factor.academy\/blog\/\",\"name\":\"FactorAcademy\",\"description\":\"\u0411\u0430\u0433\u0430\u0442\u043e \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0445 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u043f\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043b\u044f \u0442\u0438\u0445, \u0445\u0442\u043e \u0445\u043e\u0447\u0435 \u0431\u0443\u0442\u0438 \u043f\u0440\u043e\u0444\u0456\",\"publisher\":{\"@id\":\"https:\/\/factor.academy\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/factor.academy\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"uk\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/factor.academy\/blog\/#organization\",\"name\":\"Factor.Academy\",\"url\":\"https:\/\/factor.academy\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uk\",\"@id\":\"https:\/\/factor.academy\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2022\/01\/sign.jpg\",\"contentUrl\":\"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2022\/01\/sign.jpg\",\"width\":1080,\"height\":1080,\"caption\":\"Factor.Academy\"},\"image\":{\"@id\":\"https:\/\/factor.academy\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/factor.academy\",\"https:\/\/www.youtube.com\/channel\/UCmwRxt86epRSvAdM_Crlp3Q\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/factor.academy\/blog\/#\/schema\/person\/c492235f883d5ef6517c9f9fcb66dc9f\",\"name\":\"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uk\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g\",\"caption\":\"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e\"},\"url\":\"https:\/\/factor.academy\/blog\/author\/i-degtyareva\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/","og_locale":"uk_UA","og_type":"article","og_title":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy","og_url":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/","og_site_name":"FactorAcademy","article_publisher":"https:\/\/www.facebook.com\/factor.academy","article_published_time":"2012-12-22T08:47:00+00:00","article_modified_time":"2023-12-22T08:52:43+00:00","og_image":[{"url":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2023\/09\/CleanShot-2023-09-01-at-11.22.01.jpg","type":"","width":"","height":""}],"author":"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e","twitter_card":"summary_large_image","twitter_misc":{"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e":"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#article","isPartOf":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/"},"author":{"name":"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e","@id":"https:\/\/factor.academy\/blog\/#\/schema\/person\/c492235f883d5ef6517c9f9fcb66dc9f"},"headline":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3)","datePublished":"2012-12-22T08:47:00+00:00","dateModified":"2023-12-22T08:52:43+00:00","mainEntityOfPage":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/"},"wordCount":2172,"publisher":{"@id":"https:\/\/factor.academy\/blog\/#organization"},"image":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage"},"thumbnailUrl":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg","articleSection":["\u0420\u043e\u0437\u0434\u0456\u043b 1. \u041e\u0431\u043b\u0456\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u043e\u0431'\u0454\u043a\u0442\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443","\u0421\u043f\u0440\u0430\u0432\u0436\u043d\u0456\u0439 \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a","\u0427\u0410\u0421\u0422\u0418\u041d\u0410 2. \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u0418\u0419 \u041e\u0411\u041b\u0406\u041a"],"inLanguage":"uk"},{"@type":"WebPage","@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/","url":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/","name":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3) &#8226; FactorAcademy","isPartOf":{"@id":"https:\/\/factor.academy\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage"},"image":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage"},"thumbnailUrl":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg","datePublished":"2012-12-22T08:47:00+00:00","dateModified":"2023-12-22T08:52:43+00:00","breadcrumb":{"@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#breadcrumb"},"inLanguage":"uk","potentialAction":[{"@type":"ReadAction","target":["https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/"]}]},{"@type":"ImageObject","inLanguage":"uk","@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#primaryimage","url":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg","contentUrl":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/opg\/2025\/01\/post-2330.jpg","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/factor.academy\/blog\/glava-5-oblik-groshovix-koshtiv-na-raxunkax-u-banku-chastina-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/factor.academy\/blog\/"},{"@type":"ListItem","position":2,"name":"\u0421\u043f\u0440\u0430\u0432\u0436\u043d\u0456\u0439 \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a","item":"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/"},{"@type":"ListItem","position":3,"name":"\u0427\u0410\u0421\u0422\u0418\u041d\u0410 2. \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u0418\u0419 \u041e\u0411\u041b\u0406\u041a","item":"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/chastina-2-buxgalterskij-oblik\/"},{"@type":"ListItem","position":4,"name":"\u0420\u043e\u0437\u0434\u0456\u043b 1. \u041e\u0431\u043b\u0456\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u043e\u0431'\u0454\u043a\u0442\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443","item":"https:\/\/factor.academy\/blog\/spravzhnij-buxoblik\/chastina-2-buxgalterskij-oblik\/rozdil-1-oblik-osnovnix-obyektiv-buxgalterskogo-obliku\/"},{"@type":"ListItem","position":5,"name":"\u0413\u043b\u0430\u0432\u0430 5. \u041e\u0431\u043b\u0456\u043a \u0433\u0440\u043e\u0448\u043e\u0432\u0438\u0445 \u043a\u043e\u0448\u0442\u0456\u0432 \u043d\u0430 \u0440\u0430\u0445\u0443\u043d\u043a\u0430\u0445 \u0443 \u0431\u0430\u043d\u043a\u0443 (\u0447\u0430\u0441\u0442\u0438\u043d\u0430 3)"}]},{"@type":"WebSite","@id":"https:\/\/factor.academy\/blog\/#website","url":"https:\/\/factor.academy\/blog\/","name":"FactorAcademy","description":"\u0411\u0430\u0433\u0430\u0442\u043e \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0445 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u043f\u043e \u0431\u0443\u0445\u043e\u0431\u043b\u0456\u043a\u0443 \u0434\u043b\u044f \u0442\u0438\u0445, \u0445\u0442\u043e \u0445\u043e\u0447\u0435 \u0431\u0443\u0442\u0438 \u043f\u0440\u043e\u0444\u0456","publisher":{"@id":"https:\/\/factor.academy\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/factor.academy\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"uk"},{"@type":"Organization","@id":"https:\/\/factor.academy\/blog\/#organization","name":"Factor.Academy","url":"https:\/\/factor.academy\/blog\/","logo":{"@type":"ImageObject","inLanguage":"uk","@id":"https:\/\/factor.academy\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2022\/01\/sign.jpg","contentUrl":"https:\/\/factor.academy\/blog\/wp-content\/uploads\/2022\/01\/sign.jpg","width":1080,"height":1080,"caption":"Factor.Academy"},"image":{"@id":"https:\/\/factor.academy\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/factor.academy","https:\/\/www.youtube.com\/channel\/UCmwRxt86epRSvAdM_Crlp3Q"]},{"@type":"Person","@id":"https:\/\/factor.academy\/blog\/#\/schema\/person\/c492235f883d5ef6517c9f9fcb66dc9f","name":"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e","image":{"@type":"ImageObject","inLanguage":"uk","@id":"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f2bf09bed7a19c8e0859ac41256ea4518342e31a025563b289cefcc9ac27c0fe?s=96&d=mm&r=g","caption":"\u041a\u0430\u0442\u0435\u0440\u0438\u043d\u0430 \u041c\u0456\u0449\u0435\u043d\u043a\u043e"},"url":"https:\/\/factor.academy\/blog\/author\/i-degtyareva\/"}]}},"_links":{"self":[{"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/posts\/2330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/comments?post=2330"}],"version-history":[{"count":3,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/posts\/2330\/revisions"}],"predecessor-version":[{"id":2336,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/posts\/2330\/revisions\/2336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/media\/8653"}],"wp:attachment":[{"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/media?parent=2330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/categories?post=2330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/factor.academy\/blog\/wp-json\/wp\/v2\/tags?post=2330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}