Virtual Helper Functions
class account {
friend std::ostream &operator<<(std::ostream &,account&);
protected:
    virtual void statement(std::ostream &);
...
};
class checking : public account {
  ...
  protected:
    void statement(std::ostream &); //helper fnct
};
class student : public checking {
  ...
  protected:
    void statement(std::ostream &);  //helper fnct
};