CEVAP:

A bank reconciliation is a statement that explains any differences between the balance shown on the bank statement and the balance shown on the business’s accounting records. 

A bank reconciliation has two sides: One of them is for the bank and other one is for the business. Required corrections can be seen for both sides. Some differ ences require adjusting entries for the business’s book side. After taking a list of differences from the bank reconciliation, accounts can be updated.