bank statement is the statement that bank give you in the end of month. bank statement show overall transaction during the month. but some time the bank statement in not the same that you want, the balance and the transaction is not match, some transaction are missing or miscalculation. so in this time when client want some changes I provide him. 1 add transactions 2 remove unwanted transaction 3 adjust your opening balance 4 adjust your closing balance 5 adjust per day balance 6 remove transactions but the ending balance is same 7 add transaction but the ending balance is same 8 change name and address 9 show the same balance that you want 10 prepare the new statement 11 new statement according to you desire