Abstract: The invention relates to a system and method for processing value units, such as bank notes, coins or checks. A system and method for processing deposits of value units are provided by which bank notes of the deposit are checked successively in two bank note processing machines, and the data of both the first and second checking operations are supplied to an evaluation device in order to perform an evaluation of the deposit on the basis of both the first and second checking operations. This two-stage processing provides the possibility of carrying out the processing of deposits in cash centers considerably more efficiently than with hitherto used methods.