This accounting processing device 10 is provided with: an image analysis unit 20 which, from image data of a passbook, extracts reading elements including at least date and amount; a first journaling unit 21 which, by means of a first journaling AI which has learned to select the account corresponding to a read element, selects the account corresponding to a read element extracted by the image analysis unit 20; a second journaling unit 22 which, by means of a second journaling AI which has learned to select the sub-account corresponding to the read element, selects the sub-account corresponding to the journal element extracted by the image analysis unit 20.
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