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In this video tutorial, the speaker explains how to unlink a bank account from QuickBooks Online. The banking feed feature connects to the bank account, providing real-time updates on transactions. However, users must ensure proper matching of entries to avoid duplicate transactions, which can lead to discrepancies in bookkeeping and complicate bank reconciliations. The speaker emphasizes the importance of cautious use of the banking feed, noting that while many users find it helpful initially, it can become challenging if not managed properly.