Does a statement of account need to start again?

'This must be due to the fact that if parties agree to pay and to receive a specified sum, the statement of account is simply a reiteration of that concerning which agreement has already been made, and there is no reason that the statute should begin anew and that the debtor should be deprived of the privilege of claiming the running of the statute from the original due date of the liquidated indebtedness. * * * (Citing cases).' Cf. Gervis v. Halsey, 250 App.Div. 297, 294 N.Y.S. 74.