The Business of Banking: Structure and Profitability; Risks and Controls by Deogracias "Sonny" N. Vistan is a foundational textbook that provides an insider’s look into the internal operations and financial management of commercial banks in the Philippines. Rather than focusing purely on abstract macroeconomic theories, the book serves as a practical blueprint detailing exactly how local banks generate revenue, evaluate loan borrowers, handle financial risks, and navigate strict regulatory guidelines.