The present invention relates to a bill discriminating and counting apparatus having a function of handling bills of a plurality of currency systems with one machine. That is to say, by providing a plurality of START/STOP keys for starting discriminating and counting of the bills, and by assigning the bills of different currency systems to each of them, the bills of a plurality of currency systems may be handled only by operating the START/STOP key corresponding to the currency system, without performing selection and setting of the currency system each time.