PURPOSE: To reduce the burden of an accounting work by a casher by unnecessitating the calculation of the deposit and the input work as well as the paying of the change.

CONSTITUTION: Coin housing parts 23 and 27, coin insertion/exhaust ports 10 and 9, coin selection parts 22 and 26 are provided. The inserted total amount is obtained from the type of the coin inserted from the coin insertion port during one transaction and the number of the coin and is stored in a deposit memory M2. The contents of sales amount memory M1 and the contents of the deposit amount memory M2 are compared and when the contents of the memory 1 is larger than that of the memory 2, the difference is reported to a customer as a shortage. As the result of the comparison after the registered key makes the input, if the contents of the memory 1 is smaller than that of the memory 2, the difference is reported to the customer as a change and the coin corresponding to the change is automatically exhausted from a coin exhaust port.