To provide a device which can automatically decide whether the settlement of accounts is carried out at the credit side or the electronic purse side, for example, and always can perform the automatic settlement of accounts by using a settlement-ofaccounts order setting means which designates an order of settlement of accounts based on plural types of value information which are recorded on a settlement-of-accounts card and then carries out the settlement of accounts.

When a settlement-of-account card 17 is set on a settlement-of- accounts processor 16, the data on the card 17 are read. Based on these data, a settlement-of-accounts setting means designates an order of settlement of accounts based on plural types of value information recorded on the card 17 and then carries out the settlement of accounts. The card 17 stores both credit data and electronic purse data in an IC chip of a single IC card to decide whether the accounts should be settled at the credit use function side or the electronic purse use function side and then permits a card transaction. A card user 11 can freely set the priority of orders of settlement of accounts via a set data input device 13 that is placed at his own home 12.