In earlier times, merchants had to move from one place to another for the purpose of trade and for this money was required. There were also some merchants who kept different currencies that were displayed on a bench and exchanged currencies with other traders while sitting on this bench. The origin of the word ‘Bank’^[1] can be seen in the context of this bench. There are two main concepts behind the origin of the word 'Bank', one; Which assumes the origin of the word bank from the Italian word 'Banca' and secondly, from the French word 'Banque' but both mean a bench where merchants used to trade currencies while sitting. Some consider it to be derived from the German word 'back' which means joint stock fund.

Keywords: Merchants, Trade, Exchanged Currencies, Bank, Banca, Banque, Stock Fund.