The primary objective of the Introduction to Banking course is to convey the conceptual and historical development of the banking sector and to provide a detailed overview of the functioning of the financial system, the organizational structure of banks, legal regulations, and the products and services they offer. Furthermore, the course aims to instill in students the ethical principles of banking, equip them with the ability to analyze banks’ sources of funds and their uses, and enable them to assess financial risks using an analytical approach and develop solutions.

This course comprehensively covers the general structure and functioning of financial markets, beginning with the definition and historical development of the concept of banking. The course examines in detail the founding principles of banks, their legal scope of operations, management structures, ethical principles of banking, and the official institutions that regulate and supervise the sector. While students are introduced to basic banking products offered to customers and the processes involved in loans and non-cash credit (such as letters of credit), the course also presents the theoretical foundations of derivative transactions—including forwards, futures, options, and swaps—within the context of forward contracts. Furthermore, the types of financial and operational risks faced by banks, as well as the management and oversight of these risks, are addressed using an analytical approach.