Concept:A bank statement is a financial record issued by the bank to the account holder, listing all transactions in an account over a period.
Explanation:The main uses of a bank statement are to confirm the accuracy of the cash book and cheque book balances.
It also helps the customer to detect and rectify errors in their own records.
Furthermore, it enables the customer to update the cash book with items such as bank charges, direct debits, and standing orders.
However, a bank statement does not help the customer to debit an account. Debiting an account is an internal bank action, not a purpose of the statement to the customer.
Answer:C. helps to debit an account