The world has and is undergoing a constant process of development. There have been various figures and organizations that have made room for the expansion of different fields of action, allowing it to push forward a better way certain activities of great importance in any society signifying the presence of better conditions in certain fields of action such as occurred with the appearance of banks, which through its activities gave way to new interventions in the world through money and manifestation of various figures and terms of the field financial statements, which undoubtedly represented a major contribution to individuals and societies. To better understand the involvement of banks in society, it is appropriate also instructive to know a bit of history that accompanied the emergence of such institutions and conditions have accompanied the history of the banks. Before addressing the substantive issue, it is convenient to say that one way or another have always been banks in the conformations of social groups, taking into how many people have always had to use different ways of financing ideas and projects that may not satisfy the conditions for organizing a bank, but basically perform the same function, as well as seeking the same ends. Turning now to the issue of banking history, we can say that these were born mainly with the idea of supplying different needs such as making simple exchange transactions and credit, but a personal level and not large amounts, however investment needs and spending were to increase, which made room for the emergence of new services and expanded roles and greater involvement by the people who provided such services, plus more and more people requesting such services, which had result in a more organized, from simple lenders more complex organizations. With the constant development and increased administrative organization began to build what would be the banks and the fourth century BC in Greece are public banks, which apart from some credit and exchange, were responsible for collecting taxes and minted the coin in Rome banks are generated at both private and public, where the figure had great presence of mutual credit , but later in the time of Justinian, regulates different provisions allowing for annual interest rates. After that came a season of stagnation in the history of banks, up over the centuries XII to XIV, where the bankers of Italy developed significantly change operations, which said that banks were born as we know Currently, since not only managed currencies, but bills of exchange and provisions of domestic and foreign money. The peak of the Italian intervention in the banking history is when bankers and traders moved to Switzerland, a point from which spread to a large number of places in Europe, which participated in the financing business and applied personal loans guaranteed collateral and even public authorities. From this point of banking and banking history a boost achievement, achieving results in the complete installation of systems that came to international levels.