To improve the usability for a financial institution user and increase the attraction of customers of a financial institution by classifying and managing transaction contents in one account by virtual accounts.

Plural virtual accounts 2 are opened previously and virtually as to one account 1, and a series of transaction results corresponding to the account 1 are classified by the virtual accounts 2 and managed as transaction results corresponding to the respective virtual accounts 2. Namely, an automatic teller machine(ATM) provides virtual account service for managing accounts by using virtual accounts 2. When this service is utilized, a card and a bankbook are inserted and virtual account processing is performed, so that the processing result is printed on the bankbook. This bankbook is a transaction bankbook for an account as a specific print medium where transaction results are recorded; and a magnetic stripe part(MS part) as a recording medium where various data accompanying transactions am recorded is added, and virtual account information is recorded on the MS part as well as information on the account number, etc.