1. A smart card for categorizing items of a transaction, comprising: means for receiving individual item names, item prices, and a business name for a transaction from a point of sale terminal; means for identifying each item name with a item code; means for determining a business type from the business name; means for designating a category for each item name in response to each item code and business type; and means for adding each item price into each designated category with the categories being stored in the smart card.