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In the educational aid, the essence of finance, financial system, money and credit, their functions in the society, their role in the process of formation of the market economy, the composition of the credit system and the functions of its individual components, as well as current problems of money turnover and credit. Practical tasks include control questions, tests and situational tasks The tasks provide an opportunity to summarise the theoretical material and deepen its understanding, to try out skills, to use management tools in practice. The material taught encourages the organisation of classroom and self-study work of students in the conditions of credit-modular system, contributes to the strengthening of practical skills and abilities. It can be used by students of higher educational institutions.