The book "Fundamentals of Banking (for SMEs)", written by the author's team as part of Lavrushin O. and . , Abramova M. A. , Berezina M. P. and others, is a unique guide that will become an indispensable assistant for students of secondary specialized educational institutions studying financial and banking disciplines. This publication not only covers the basic concepts of banking, but also immerses the reader in the dynamic and multifaceted world of financial services, offering the relevant knowledge necessary for a successful career in this field. The book covers a wide range of topics, ranging from the basics of the functioning of banks to modern trends in the financial sector. The authors pay special attention to such important aspects as the organization of the banking system, types of banking operations, lending, deposit services and risk management. Readers will be able to learn about the role of banks in the economy, as well as how they interact with other financial institutions and government structures. This makes the book not only a tutorial, but also a practical guide for future professionals. Who can like this edition? It is ideal for students studying in the specialties "Finance", "Accounting" and "Economics", as well as for anyone who is interested in banking and wants to understand its foundations more deeply . The book will be useful both for beginners and for those who already have some experience in this field and want to update their knowledge. Due to its accessible language and clear structure, the material is easily perceived, which makes it suitable even for those who are just beginning to get acquainted with the economic disciplines. One of the key topics raised in the book is the impact of modern technology on the banking sector. In the context of digitalization and the rapid development of fintech, understanding of new trends is becoming especially relevant. The authors discuss how Internet banking, mobile applications and blockchain are changing the usual approaches to banking services, which makes the book especially valuable in the light of modern realities. Readers will be able to see how these changes affect the work of banks and what new opportunities are opening up for customers. The style of the authors is distinguished by clarity and logical presentation, which makes the material accessible to perception. They use a lot of examples from real practice, which helps to better understand the theoretical aspects. In addition, the book presents various cases and tasks that contribute to the consolidation of knowledge and the development of practical skills. This makes the “Basics of Banking (for SMEs)” not just a textbook, but a full-fledged tool for preparing for future professional activities. If you are looking for literature that will help you master the basics of banking, as well as give an idea of current trends in this area, then this publication will be an excellent choice. It can become the basis for further study of financial disciplines and preparation for a career in the banking sector. The book will also be of interest to teachers who are looking for quality teaching materials for their students. In conclusion, “Basics of Banking (for SMEs)” is not just a book, but a whole world of knowledge that is waiting to be opened. It will become a reliable guide for anyone who wants to understand the complex issues of finance and banking, and will help to form a solid foundation for future professional activities.