Postal charge accounting system

A postage meter accounting system is provided having a user terminal (14) which interfaces with and controls an electronic postage meter (12). The user terminal (14) is also connected to an integrated circuit card read-write unit (16) for receiving user, administrator, service and/or program integrated circuit cards (18). The user terminal (14) activates and permits use of the meter (12) upon presentation of a valid user card (18), stores postage meter use information and transmits the postage meter use information to the user card (18) for storage in a user card transaction table. The postage meter use information stored in the user terminal (14) and in user card memory may be accessed for later reference on a user terminal display (20) and/or printer (22). Preferably, an administrative computer is provided for periodically receiving all postage meter use information from the user cards (18) or, alternatively, directly from the user terminal (14) to generate one or more postage meter use accounting reports. The administrator card (18) permits access to and revision of user card memory, postage meter use information and owner-variable user terminal application program information. The service card (18) permits access to and revision of administrator card memory and all user terminal application program information. Program cards (18) facilitate application program loading and revision.