Thanks Ahmed, I already know about it but it seems this is not what customer statements is all about,according to my colleague whom an accountant, customer statements is a report that shows all transactions (journal items) related to specific customer/partner and must provide a functionality to print it, Due Payment is something else. However, if I click on Action-> Journal Items,I see them all there but I can't print them (PDF report) , export to excel is not an option for them. That's why I asked another question about how to print journal items as PDF but it seems there is no answer so far

Thanks Alaa, I've already post answer there, hope it could helps you ...

It seems the accountant I work with wants report where it shows total amounts and subtotals of these journals without manual work...similar to report General Ledger but specific to customer/vendor ,does odoo have that? or it need a custom module ?