Lecture notes meet the requirements of the State educational standard for higher professional education. Accessibility and brevity of presentation allow you to quickly and easily gain basic knowledge on the subject, prepare and successfully pass tests and exams. The content, functions, socio-economic essence of finance, the monetary system of Russia, the importance of the budget in the development of the economy and social sphere, the current state of extra-budgetary redistribution are considered financial resources, as well as finances of business entities and much more. For students of economic universities and colleges, as well as those who independently study this subject.