V uchebnike osveshchaiutsia teoreticheskie i prakticheskie voprosy organizatcii i funktcionirovaniia deneg, kredita i bankov. Rassmatrivaiutsia voprosy organizatcii denezhnogo obrashcheniia, protcessy emissii deneg, poniatiia denezhnoi bazy i denezhnoi massy i ee agregaty, denezhnoe obrashchenie i denezhnyi oborot. Issleduiutsia voprosy, sviazannye s formirovaniem i evoliutciei denezhnykh i valiutnykh sistem: ikh ustroistvo, razvitie, tipy i osnovnye formy, denezhnye i valiutnye krizisy, a takzhe denezhnye i valiutnye reformy. V uchebnike rassmatrivaetsia funktcionalnaia i institutcionalnaia kreditnaia sistema, ee struktura, osobennosti evoliutcii kreditnoi sistemy sovremennoi Rossii. Analiziruiutsia voprosy proiskhozhdeniia bankov, ikh sushchnosti i funktcii, evoliutcii bankovskogo dela i bankovskikh krizisov. Predstavleny sushchnost, infrastruktura i tipy bankovskikh sistem. Osnovnye uchastniki bankovskoi sistemy â€" universalnye kommercheskie banki â€" rassmatrivaiutsia kak dokhodnye predpriiatiia, privlekaiushchie i razmeshchaiushchie sredstva v tceliakh polucheniia pribyli. Struktura i soderzhanie uchebnika sootvetstvuiut polozheniiam Federalnogo obrazovatelnogo standarta vysshego obrazovaniia. Uchebnik orientirovan na shirokii krug chitatelei i uchenykh, izuchaiushchikh bankovskoe delo, a takzhe bakalavrov, magistrov, aspirantov, prepodavatelei, nauchnykh i prakticheskikh rabotnikov. Avtorskii kollektiv: Iu.A. Rovenskii, N.N. Natocheeva, Iu.Iu. Rusanov i drugie.