Abstract: A predetermined number of receipt slips of a continuous length of voucher forms each having a journal slip and a receipt slip placed one over the other are cut off, and the corresponding journal slips are folded back over the succeeding receipt slips to form the leading end of the continuous voucher forms in a threefold arrangement of slips. Then the continuous voucher forms are conveyed in a first direction to advance the leading end of the same to a slit formed in a winding shaft. The winding shaft is turned through a fixed angle after the leading end of the continuous voucher forms passes through the slit. The continuous voucher forms then are conveyed by a predetermined distance corresponding to the length of the predetermined number of receipt slips in a second direction opposite the first direction. Then, the continuous voucher forms are conveyed again in the first direction to wind the journal slip on the winding shaft and to convey the corresponding receipt slip to a receipt slip delivering unit.