The goal of the book is to cover important topics in banking and financial theory in a simple and understandable way, even for non-expert readers. Its innovation lies in its structure, which differs from the standardized capital structure of other financial textbooks: each chapter covers a standalone topic, allowing the reader to read whichever interests them without the need to study previous chapters.

In particular, topics such as bank solvency assessment and Basel rules are presented for the first time in a simple and analytical way, with numerical examples. Topics that contain difficult concepts, such as derivative products, are presented in a simplified manner, even at the level of complex strategies. Retail banking allows the reader to understand issues that may have concerned them in their daily lives, while banking accounting provides basic knowledge, important for those involved in accounting science, offering examples of applications.

Other financial services, such as leasing, factoring, and forfaiting, are analyzed with the aim of making their operation and benefits understandable. Bonds, which have been at the center of interest in recent years, are analyzed in detail.

Finally, regarding the recent economic crisis, events and processes that explain its causes to some extent are presented, while solutions for its exit are also proposed.