The paper is a proposal of calculation of internal forces and dislocations in the reinforced concrete beams before and after cracking. For the ideally elastic bars transfer matrix proposed by Rakowski was applied. The effects associated with cracking were introduced by means of the Borcz's theory in the spectrally way. Numerical example was shown. The presented attitude also enables to calculate dynamic problems and those connected with the stability of the compressed and bending cracked beams and columns.