depends on what you want it for - if just for internal use, use the receivables & payables screen for the partner - you can filter as required (e.g. for unreconciled items only) then print/export.

for a customer statement there is no official one as far as I am aware - we have a version but it it tightly linked to a range of other changes we have made in the financial modules so not much use, but check apps.openerp.com to see what is available.

Thanks for your help, I could see some similar modules for accounting reports at apps.openerp.com. I will go for a new module since it seems not generic feature.

Thanks.