PURPOSE: To easily perform a adjustment of accounts processing by issuing a statement with symbol which shows the contents of the statement of account of account and is possible to perform an optical reading, by making this statement of account be read and performing the adjustment of accounts.

CONSTITUTION: The prescribed adjustment of accounts data which is necessary for an adjustment of accounts is inputted based on an input screen displaying a statement of accounts. Thus, a statement of accounts preparation part 42 prepares statement of account data and a symbol preparation part 43 converts statement of account data into a symbol which is possible to be optically read. Succeedingly, a statement of account preparation part 44 with symbol edits the prepared statement of account data and symbol data as a statement of account 50 with symbol, converts the statement of account into printing data and passes it to a printer 45. Thus, the printer 45 prints the statement of account 50 with symbol where a symbol 52 is imparted on a statement of account 51 and issues it. When this statement of account 50 with symbol is submitted to a notification chief, an approval seal is given for the statement of account and the statement of account is passed to a section in charge of the settlement of accounts processing, the clerk inserts the statement of account 50 with symbol in an adjustment of accounts processor 46. An optical reading part 48 reads the symbol 52, converts it into reading and statement of account data and displays the data.