JAMB - Commerce (2014 - No. 11)

A document recording the transactions of an organization with its customer for a specified period which normally shows the indebtedness of one to the other is a
statement of account
consular invoice
proforma invoice
statement affairs

Explanation

statement of account is a detailed report of the contents of an account. An example is a statement sent to a customer, showing billings to and payments from the customer during a specific time period, resulting in an ending balance. 

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