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Level 2 · The history of money

Bills, deposits and the beginnings of bank money

How merchants moved value without shipping coins and how private obligations became payment infrastructure.

Article
18
Reading time
13 minutes
Reviewed
8 September 2026

In a nutshell

Bills of exchange and bank deposits enabled payment by transferring a claim instead of moving metal. They reduced transport cost and risk, but introduced credit, legal and intermediary risks.

01

A bill carries a promise across place and time

In the later Middle Ages, the bill of exchange became important to long-distance trade. A merchant supplied value to a banker in one place, and a named recipient received an agreed sum in another city at a later date, often in another currency. The paper carried an instruction and obligation, not transported metal.

Research into the fifteenth-century Borromei ledgers shows bills being used flexibly for transfers, credit, instalments and security for other contracts. They depended on correspondent networks, accounts, reputation and legal enforceability.

02

A deposit becomes a payment instrument

When people leave coin or bullion with a trusted custodian, they receive a claim for return. Payment can occur by reassigning part of the balance from one account to another. The physical asset stays in place while its accounting attribution changes.

When recipients accept the bank's obligation, a deposit performs a monetary function. It is an asset to the customer and a liability of the bank. Payment quality therefore depends on solvency, liquidity, records and rules for settlement among banks.

  • cash is a held means of payment
  • a deposit is a claim on a bank
  • a deposit transfer changes bank records
  • interbank settlement discharges obligations among institutions
03

Banks were not invented in one day

Custody, coin exchange, lending, account-keeping and trade finance developed in different cities and institutions. Not every money changer was a bank in today's sense, and not every early bank performed all modern banking activities.

Modern banking emerged as these functions combined with law, central clearing, supervision and deposit protection. Seeking one inventor of banking would be as misleading as seeking one inventor of money.

04

From bank liabilities to Bitcoin

Modern card and bank payments are convenient because institutions keep accounts, connect networks and correct some errors. The user nevertheless holds a claim, and access can depend on the bank, its rules and operational availability.

Bitcoin enables asset transfer without a bank liability when users control their keys and the network verifies the transaction. It does not automatically supply credit, reversal of mistaken payments or customer support. Banking history explains why intermediaries arose; Bitcoin shows which operations may be performed without them.

Level 2 · The history of money

Terms to know

Bill of exchange
A written payment obligation or instruction to pay a stated sum under specified conditions.
Bank deposit
A customer's claim on a bank, recorded in an account and usable under contractual and legal rules.
Clearing and settlement
Calculating mutual obligations and finally discharging them among payment-system participants.

Common misconception

A bank transfer moves my particular deposited coins to the recipient.

A more accurate explanation

A transfer normally changes claims and liabilities in accounting systems. Banks then clear and settle their net positions under payment-infrastructure rules.

A more accurate explanation

If a deposit is merely a bank promise, is it useless?

No. Deposits provide rapid payments, credit, records and avenues for redress. They are nevertheless a different asset from cash or self-custodied Bitcoin and carry a different set of risks.

18

Key takeaways

  1. 01Bills enabled long-distance commerce without moving the same coins.
  2. 02A bank deposit is a transferable claim, not a parcel of cash reserved for one customer.
  3. 03Banking emerged by combining several services over a long period.
  4. 04Bitcoin replaces an intermediary in settlement, not every service and protection offered by banks.

A child-friendly recap

In very simple terms

Instead of moving coins from town to town, merchants sent written promises and changed account records. It was easier, but they had to trust a bank or trading partner to keep the promise.

Reviewed: 8 September 2026

Sources and further reading

Sources support particular facts and definitions; listing one does not mean the editors endorse every view of its author.

01
The bill of exchange in fifteenth-century theory and practiceEconomic History Society
ehs.org.uk
02
Bills of exchange in historical perspectiveBank of England
bankofengland.co.uk
03
What money is and how banking receipts emergedBank of England
bankofengland.co.uk

Educational material, not an investment recommendation.