Statement of Account
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Business Documents as a Source of Information
MS: Penyata Akaun · EN: Statement of Account · ZH: 对账单
Meaning
A statement of account is a non-source document sent by the seller to the customer to summarise all transactions and the outstanding balance over a period. It lists sales, returns, payments received and the closing balance. The statement of account helps the customer check the amount payable.
Example
At the end of the month, Segar Supplier sends a statement of account to its customer showing an outstanding balance of RM2,500 to be settled.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 4