Customer statement (transaction)

Actually, this is not so. Financial statements are generally considered to include P&L, balance sheet, various statements of equity, and cash flow statements. None mentions debits or credits.

No, they would not. What we are discussing is how transactions are presented on a statement. Labeling with debits and credits is one way, though it can be misleading, because the full, double entries are not shown.

I agree, but only when the full double entries are included so things balance.