A sheet processing apparatus configured to perform a depositing processing and a dispensing processing, the sheet processing apparatus comprising: a depositing section configured to deposit sheets from outside of a housing in the depositing processing, each sheet having a serial number; a dispensing section configured to dispense the deposited sheets to outside of the housing in the dispensing processing; a storage unit configured to store therein the sheets deposited by the depositing section in the depositing processing; a transport unit configured to transport the sheets deposited by the depositing section to the storage unit in the depositing processing and to transport the sheets stored in the storage unit to the dispensing section in the dispensing processing; a recognition unit configured to perform a first reading processing in the depositing processing to read the serial number as a first serial number, from each sheet that is transported from the depositing section to the storage unit by the transport unit, and a second reading processing in the dispensing processing to read the serial number as a second serial number, from each sheet that is transported from the storage unit to the dispensing section by the transport unit; a control section configured to create, in the depositing processing, a first serial number list including the first serial number, in a reading order of each sheet read by the recognition unit, of each sheet read in the first reading processing, and to perform a retrieving processing in the dispensing processing to retrieve, from the first serial number list, a listed first serial number having a predetermined relationship that is partially or completely identical with the second serial number read in the second reading processing, and to perform a correcting processing, in the dispensing processing, to replace the second serial number read in the second reading processing with the retrieved first serial number that has the predetermined relationship in the first serial number list; and a first memory section configured to store therein the first serial number list and a dispensing list which includes the second serial number, read in the second reading processing, of each sheet dispensed from the dispensing section, wherein the second serial number in the dispensing list is replaced with the retrieved first serial number in the correcting process. a depositing section configured to deposit sheets from outside of a housing in the depositing processing, each sheet having a serial number; a dispensing section configured to dispense the deposited sheets to outside of the housing in the dispensing processing; a storage unit configured to store therein the sheets deposited by the depositing section in the depositing processing; a transport unit configured to transport the sheets deposited by the depositing section to the storage unit in the depositing processing and to transport the sheets stored in the storage unit to the dispensing section in the dispensing processing; a recognition unit configured to perform a first reading processing in the depositing processing to read the serial number as a first serial number, from each sheet that is transported from the depositing section to the storage unit by the transport unit, and a second reading processing in the dispensing processing to read the serial number as a second serial number, from each sheet that is transported from the storage unit to the dispensing section by the transport unit; a control section configured to create, in the depositing processing, a first serial number list including the first serial number, in a reading order of each sheet read by the recognition unit, of each sheet read in the first reading processing, and to perform a retrieving processing in the dispensing processing to retrieve, from the first serial number list, a listed first serial number having a predetermined relationship that is partially or completely identical with the second serial number read in the second reading processing, and to perform a correcting processing, in the dispensing processing, to replace the second serial number read in the second reading processing with the retrieved first serial number that has the predetermined relationship in the first serial number list; and a first memory section configured to store therein the first serial number list and a dispensing list which includes the second serial number, read in the second reading processing, of each sheet dispensed from the dispensing section, wherein the second serial number in the dispensing list is replaced with the retrieved first serial number in the correcting process.