PURPOSE: To extremely improve the reliability and the extending performance for output of a detailed statement by producing the detailed statement based on the bar code information and the image information.

CONSTITUTION: An invoice 1 where the bar code information and the image information are written is scanned by a bar code/image input device 4. Thus the detailed statement information including the invoice number 1B, the consignor number 1C, the arriving consigner name 1A, the remarks column 1D, etc., which are inputted to an information input/output control part 5 are stored in a the detailed statement information storing file 6. When a detailed statement is issued, a detailed statement print control part 7 reads detailed statement information out of the file 6. These read information are edited for each consingnor. Then, the invoice number 9B, the image output arriging consignor name 9C, and the remarks column 9D are printed on a consignor-based detailed statement 9 with a dot impact type or non-impact type printer 8.