A method and apparatus for processing value documents where the value documents are checked according to certain criteria and sorted in accordance with the results of the check. Those value documents upon whose check an error has occurred are transported to a deposit device having several deposit sections. The faulty value documents of different accounting units are thereby deposited on different deposit sections of the deposit device. For post-processing of the faulty value documents, they are removed from the deposit device by an operator according to the first in, first out principle.