Concept:
Alcohols can behave both as nucleophiles and electrophiles depending upon reaction conditions.
Step 1: Understanding nucleophilic behavior of alcohols.
Neutral alcohols possess lone pair electrons on oxygen atom.
Therefore, they can donate electron pairs to electron-deficient species.
Hence neutral alcohols act as nucleophiles.
Step 2: Understanding electrophilic behavior.
The \(-OH\) group is a poor leaving group.
After protonation:
\[
R-OH + H^+ \rightarrow R-OH_2^+
\]
Now water becomes a good leaving group.
The carbon atom becomes susceptible to nucleophilic attack, so protonated alcohol behaves as an electrophile.
Thus Statement A is correct.
Step 3: Examining bond cleavage.
When alcohol acts as a nucleophile:
\[
O-H
\]
bond breaks after donation and deprotonation.
When alcohol acts as electrophile:
\[
C-O
\]
bond breaks because water leaves.
Statement B reverses these facts.
Hence Statement B is incorrect.