Bank statements are just a record of cash coming in and out. They don’t really show when you actually earned money or if you owe anything. A lot of cash accountants (CAs) stick to statements because it's easy, but good bookkeeping means keeping track of your invoices, bills, and inventory.
Instead, you should ask your CA to keep “sales and purchase journals.” This way, you'll see your income and expenses as they happen, which gives you a much better view of your business than just looking at your bank balance.