The training manual is very concise and clearly sets out the main sections of the standard training course "Finance", provided by the Federal State Educational Standard of Higher Professional Education in the direction of training 080000 "Economics and Management" . In a concise, clearly structured form, the general theory of finance, the principles of the organization of finance of economic entities in various fields of activity, state and municipal finance, extra-budgetary funds are consistently considered. The basics of insurance, the country's budget system, the securities market and the role of finance in the development of international cooperation in the context of the globalization of the economy are described The peculiarity of the book is the maximum completeness and specificity of the presentation of educational material in the form of answers to exam questions . The purpose of the textbook is to help students to systematize educational material in preparation for exams . For students of higher education institutions , students in the areas of training "Economics" , "Management" , "Finance and Credit" , "State and municipal management" and "Business Informatics" and other economic directions and profiles of bachelor's training , as well as practitioners, of interest to the problems of functioning of finance at the micro- and macro-level.