Bank reconsilation is a process in which the transactions 
initated by branch A on branch B is reconsiled and the 
entries washed out i.e branch A issues a draft on branch B
of same bank the head office of both branch affacted now 
when branch B pay the drafts it send all entries to IBR 
Deptt they reconsile it when both entires mached it mean 
there is no pendig entry on /A TO B.