what are the main fact in bank reconciliation?

Answer 1

Opening balance,
+Checks that had been deposited ,
+Checks that are in the mail
-Checks that are deposited but not entered yet
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Balance at the Bank.

Answer 2

If you are talking about bank reconciliation process as your job, then I would say that your job is to compare the bank statements to the company financial information and records, and keep an accurate account of what checks came through, and what checks didn't, as well as all of those little extra bank fees that they tack on, along with any credit card fees tacked on, to make sure that everything is accounted for and you should balance out to zero in the end.