To efficiently make the amount of money and its item correspond to each other when the money is paid or received by making items of payment and reception corresponding to the amounts of payment and reception by making use of items set previously on an ATM or items on an inputted IC card that an operator has customized.

Bankbook information inputted by the operator is inputted to a bankbook input/output means 8a, the IC card including the ID information of the operator is inputted to a card input/output means 8d, and the inputted bankbook information of the operator is displayed on a display means 7. Then item information stored previously on the IC card is displayed on the display means 7. Here, specified items are assigned to the corresponding amounts of money. For this assignment, an item of reception is selected by a key input means 8 from displayed item information and the mount of reception inputted by the key input means 8 is inputted. For a reception processing, the amounts of money corresponding to specified items are summed up.