A statement is a list of movements, not one total

A bank statement tempts software to book the closing balance, or the total deposits, and call the month done. That is not how the cash book works. Each transfer, fee, and cash withdrawal is its own movement, with its own date and its own side.

When AutoBooks can read a digital bank PDF locally, it does that before any model is involved, and it writes one review row per transaction. A scanned statement, or a photo of one, is read as a list of lines in the same way: date, and debit or credit. Marketplace payout statements are left for a different path, because they are a settlement, not a bank book.

The figures stay the figures from the sheet or the page. A later pass can clean the narration and mark a fee. It does not get to change the amount. Spreadsheets follow the same rule. If the file is a trial balance with debit and credit columns, both sides are kept. They are not netted into a single number that hides the original.

Mobile-money exports sit with petty cash, not with the bank tab, unless the file is actually a bank statement. The tab is a filing choice. The row is still one movement, waiting for review.