Bank Statement
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Business Documents as a Source of Information
MS: Penyata Bank · EN: Bank Statement · ZH: 银行结单
Meaning
A bank statement is a non-source document issued by the bank to the account holder to show all transactions and the balance in the bank account. It lists money in, money out and the closing balance for a period. The bank statement is used to check and reconcile the business's cash records.
Example
Enak Bakery receives a bank statement showing a balance of RM8,000, then compares it with the cash book balance to detect any differences.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4