When money is withdrawn from the bank, the bank debits the customer's account. This is evident from the context which states that when the bank makes payments or deducts amounts (like direct payments, charges, etc.), it debits the account. Additionally, the context mentions that when cheques are collected, the bank 'credits' the customer account - so the opposite action (withdrawal) would result in a debit. From the bank's perspective, the customer's account is a liability; when money is withdrawn, this liability decreases, hence the account is debited.