Around 3000 B.C.E., according to many scholars, some of the first banks may have been inside of temples, used for both religious ceremonies and the storage of agricultural products, like wheat and other grains. Farmers would deposit their supply at the temple and were given a receipt for the amount of product that they deposited. It is thought that this receipt was of value, and would most likely be the earliest form of money used in trade.
Money in paper form is a fairly recent development. Currency has typically been in the form of coins made of precious metals.