PURPOSE: To issue a temporary slip for the purpose of an accident investigation till a normal slip is issued by issuing the normal slip where excess and deficiency contents is entered when excess and deficiency contents is stored in a storage means.

CONSTITUTION: This processor is composed of an inspector 1 inspecting sheets of paper, an exclusion ticket processor 2 processing the exclusion ticket excluded by this inspector 1, a centralized control table 3 controlling these equipments and a connection line 4 connecting each machine. When the excess and deficiency is generated at the time of the collation of the number of sheets, a temporary slip T is automatically issued. When the excess and deficiency becomes definitive, an order ticket S is automatically issued. In the temporary slip T, information such as a processing number where an excess and deficiency accident occurs is entered. Based on the information on this temporary slip T, the investigation of the accident is performed. If an omitted ticket is discovered, the canceling of the excess and deficiency is performed for the temporary slip T, the excess and deficient number of sheets is adjusted, and the necessity of the output of the order ticket S is eliminated. When the omitted ticket does not exist and the excess and deficiency becomes definitive, the order ticket S is issued for this temporary slip T.