Account reconciliation question

[Accountinglife123]

For a zero balance account which has transactions for the month(but balance eventually cleared), is an reconciliation required? If so, could you provide some reasons?
Also, for an clearing account that the balance is reclassified another account, do you think reconciliation is required if there is a proper reconciliation for the "destination" account that the clearing account balance has been reclassified?

Thank you.

 

[Steve-LevelUp]

I typically complete a reconciliation for these kinds of accounts so that I have a simple worksheet showing the activity, when the balance entered the account and when it cleared. Sometimes I have encountered entry errors, in which two incorrect errors happened to balance to $0 which would not have been discovered had a reconciliation not been completed.

 

[Accountinglife123]

That is a good point Steve-LevelUp. That worksheet would catch those incorrect errors. Thank you for your opinions!