Difference between Statement and Account

an account would be a statement which would give effect to the financials.. on the other hand a statement would be an additional information, supportive to the transactions in the account. for example, statement for electricity bills for different locations taken toghether amounts to say rs. 50000 will give a break up of the expenditure but accounting entry based on totality will be----------- electricity expenses a/c...dr. to bank (rs. 50000) thus, statement gives information and account gives effect of the information in the books.

Thanks swapnil