u/Friendly_Pick8919

The bank statement runs from the 4th of one month to the 3rd of the following month, while our monthly accounts are prepared to the end of each calendar month.

Should I,

Reconcile the bank account in the accounting system using the actual statement end date, being the 3rd of the following month, and then separately review/report any outstanding items at month-end; or
Prepare a month-end bank reconciliation to the calendar month-end date, using a bank transaction listing or online bank balance as at the last day of the month?