PURPOSE: To provide a device and method for tabulation which enables various data to be inputted through and easy operation irrelevantly to the format.

CONSTITUTION: The tabulation device is equipped with a screen 9 which has a data input area 9a, a table data display area 9b, an attribute data input panel 9c, and an index information input panel 9d, a value data generation part 1 which generates value data to be registered in cells of work sheets bound into a book, an attribute data generation part 2 which generates attribute data in common format to all work sheets, etc. To register attribute data of cells by work sheets when the work sheets are added or deleted, attribute data generated by an attribute data generation part 2 are only specified and when the format of a work sheet which is registered once is altered, all the work sheets can be altered in common only by altering the attribute data generated by the attribute data generation part 2 without altering the cells of all the work sheets, thereby facilitating an input operation procedure.