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Uchebnik posvyashhen osnovam finansovoj gramotnosti. Dajotsya podrobnoe i, v to zhe vremya, neslozhnoe izlozhenie sledujushhih razdelov: procentnye raschjoty, potoki platezhej, obligacii, teoriya portfelya cennyh bumag. Privoditsya mnozhestvo primerov i zadach, illjustrirujushhih rassmatrivaemye ponyatiya i formuly. Bol'shoe kolichestvo zadach dlya samostoyatel'nogo resheniya, pomeshhjonnyh v konce kazhdoj glavy, i obrazcov kontrol'nyh i jekzamenacionnyh rabot, pomeshhjonnyh v konce posobiya, pozvolyaet ispol'zovat' ego i v kachestve zadachnika. Znanie izlozhennogo materiala neobhodimo ne tol'ko specialistam v oblasti jekonomiki i finansov, no i vsem, tak ili inache imejushhim delo s finansovymi raschjotami. Pojetomu uchebnik prednaznachen shirokomu krugu chitatelej, no prezhde vsego, studentam finansovo-jekonomicheskih special'nostej.