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In this video tutorial, the presenter addresses the common question of how to undo a bank reconciliation in QuickBooks Online. To start, users should click on the gear menu in the top right corner, select "Reconcile," and choose the bank account to reconcile. It's important to ensure that the beginning balance matches the actual bank statement balance, as mismatches can hinder proper reconciliation. The presenter notes that discrepancies are often the reason for wanting to undo a reconciliation and mentions a separate video addressing how to fix such discrepancies, with a link provided in the description.