PURPOSE: To freely perform analysis by providing a file comprising of plural classification codes and the pair of tabulation data corresponding to the classification codes and a setting means for classification items corresponding to the classification codes, performing the addition/subtraction of sale data on the tabulation data when inputting the sale data, and outputting it with a corresponding classification item.

CONSTITUTION: The file 11 comprising of the plural classification codes and the tabulation data corresponding to them is provided to a data memory 10, and a classification item setting processing program 13, an arithmetic processing program 14, and an output processing program 15 are provided to a program memory 12, and the classification item corresponding to the classification code can be set with the program 13. And the sale data is added on and subtracted from past tabulation data in the file 11 with the program 14 when the sale data is inputted, and the tabulation data is outputted with the classification item.