From www.accountingtoday.com: General ledger systems often fail to provide efficient and accurate bank reconciliations, leading accountants to revert to using Excel for these tasks due to its flexibility and control.

Although software advancements have been made, current reconciliation tools remain rigid and unable to adapt to the complexities of real-world transactions.

A shift toward smarter automation that complements human judgment, rather than constrains it, is essential for improving the reconciliation process within GL software.