PURPOSE: To relieve a mental load on operator concerning cash and to prevent a count mistake by providing a cash circulating function section containing and counting cash.

CONSTITUTION: A cash circulating function section 1 connected to a main body section 2 is controlled and has a money receiving and paying unit 11, a count unit 12, and a safe 13 which is partitioned to store cash by denominations. In the POS system constituted in this way, the operator puts in cash in the money receiving and paying unit 11 at accounting, the main body section 2 starts control, the count unit 12 counts the cash and stores the cash in the safe unit 13 by denominations. When any change is required, it is extracted from the safe unit 13 and transferred to the money receiving and paying unit 11. Thus, the mental load on operator as to handling cash and the job load with respect to count of the remainder are relieved.