It is two coins. One of the coins is placed on top of the other coin 1/4 of the way. The bottom coin has a ring of dot around the edges and the coin placed on top has a ring of larger dots around the edges. The coin on top has a large number 5 in the center.
This Billing icon is made in Material Design style
developed by Google. This style is based on extremely simplified shapes, thin two-pixel lines, and is optimized for 24x24 px. Unlike other vector icon packs that have merely hundreds of icons, this icon pack contains 5,700 icons, all in the same style and quality.