Simulating magnetic effects with cold gases of neutral atoms is a challenge. Since these atoms have no charge, one needs to create artificial gauge fields by taking advantage of the geometric phases that can result for instance from atom-light interaction. We review here some schemes that lead to the desired Hamiltonians, either in a bulk geometry or in a lattice configuration. We also detail the relations between some general concepts of magnetism, such as gauge invariance, Landau levels, topological bands, and the features that can be generated in cold atoms setups.