The best description of reconciling a bank account is: A. Comparing your own records to bank records.
What is bank reconciliation?
Bank reconciliation can be defined as an evaluation which give a complete details of the financial items that are responsible for any difference between the balance of cash account in the balance sheet and the cash balance that is reported in an firm's bank statement.
In Financial accounting, reconciliations should be done at regular intervals so as to ensure a balanced record of the cash account is kept by a business firm.
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