Abstract: This invention provides novel and improved account management system, account management method and account management program, capable of summing up the deposit/withdraw according to the item of expenditure in real-time and automatically with regard to any accounts of user's. More specifically, when a client of a banking agency is registered as the user of a system 10, a system account corresponding respectively to the user's banking account opened at the banking agency is opened in the system 10. The user requests for the openings of one or more virtual accounts related to each of the system account by accessing the system 10 from a user terminal A22a or a user terminal B22b through the Internet 21. Preferably, the virtual account is opened according to an item of expenditure.

Abstract: This invention provides novel and improved account management system, account management method and account management program, capable of summing up the deposit/withdraw according to the item of expenditure in real-time and automatically with regard to any accounts of user's. More specifically, when a client of a banking agency is registered as the user of a system 10, a system account corresponding respectively to the user's banking account opened at the banking agency is opened in the system 10. The user requests for the openings of one or more virtual accounts related to each of the system account by accessing the system 10 from a user terminal A22a or a user terminal B22b through the Internet 21. Preferably, the virtual account is opened according to an item of expenditure.