A sheet handling device having at least one sheet feed path therethrough from an inlet to an outlet, the sheet feed path defined by a guide for directing sheet material from the inlet to the outlet. The sheet handling device comprising a plurality of processing sections located along the sheet feed path for performing a plurality of operations on sheet material being handled by the device. The processing sections including a central accumulator section, a collation section, a sheet folding section and at least one inserter section which are collectively located within a main chamber of the sheet handling device. The accumulator section is centrally located relative to the other processing sections and employs a vertically-oriented feed path to facilitate accumulation of sheet material while minimizing the spacing/gaps between adjacent sections. Furthermore, an access doorway is disposed over the processing stations to facilitate jam clearance.