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In this video tutorial, the speaker explains how to unlink a bank account from QuickBooks Online. The banking feed feature allows users to see real-time transactions from their bank account. However, it's essential to ensure that any manual entries match the transactions in the feed to avoid creating duplicate entries, which can lead to discrepancies in bookkeeping and bank reconciliations. The speaker emphasizes using the banking feed cautiously, as many users initially find it helpful but may struggle with management as they proceed.