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In this tutorial, the speaker explains how to unlink a bank account from QuickBooks Online, emphasizing the importance of managing the banking feed feature. The banking feed allows real-time tracking of bank transactions, providing insights into account activity. However, users must ensure that they match entered transactions properly to avoid creating duplicates. Duplicates can lead to inaccurate financial records and complicated bank reconciliations. The speaker advises caution when using the banking feed, noting that while many find it beneficial initially, it can become cumbersome if not managed carefully.