What is a customer statement and when do we use it?

Hi,
What is a customer statement and when do we use it? An example in terms of business scenario would surely help me.

Hi,
In business sense Customer statment is the list of  transactions that were executed over a period of time.
When ever customer buys the material from the company bill is generated and the same is debited to his account.
whenever customer pays the amount to the company, the amount will be credited to his account.
So the Customer statment will have the list of DEBIT and CREDIT entries.
There will be Reconciliation for every quarter with the customer by the company sales executive and related price, discounts, freight which might be excess or less will be settled

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