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Bank statement gives an overview of all transactions made on a specific account along with the amount available in the account. Understanding what is a bank statement is useful for everybody or any firm to monitor their money transactions. Monthly bank statements will inform you about unnecessary expenditure, unauthorized transaction or missed payments. In addition, a bank statement sample is useful for newbies to understand the format of the bank statements. If you ask yourself what is a statement, then a statement is a formal summary of transactions which is issued by the financial institutions.