Which of the following best defines a debit memorandum?

A debit memorandum is primarily utilized in accounting and finance to indicate a deduction from a bank account balance. It serves as a formal notification or record that a particular amount has been withdrawn or adjusted from an account, either due to fees, corrections, or any other authorized deductions. In essence, it provides the necessary documentation to an account holder regarding changes that affect their balance.

This definition is rooted in the understanding that a debit memorandum communicates transactions that are reducing an entity's available funds, which is why choice B is the best fit. The other options do not represent the nature of a debit memorandum accurately; they pertain to different financial documents or functions that are not directly related to the concept of deducting from a bank balance. For instance, recording sales or certifying deposits involves different types of financial documentation that do not serve the same purpose as a debit memorandum.