Question: Which statement is incorrect? If the bank makes changes to the company's account, the company will have to record transactions in the general ledger accounts

Which statement is incorrect?

If the bank makes changes to the company's account, the company will have to record transactions in the general ledger accounts to reflect these changes.
Bank reconciliation is an activity to ensure that differences are not a result of errors, either by the bank or the company or by theft of funds.
Bank reconciliation is used to determine the correct balance in all general ledger accounts.
Bank reconciliation is a procedure used to determine the correct cash balance in an account by reconciling the activity recorded in the account with the activity recorded on the bank statement.

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