Add bank reconciliation workflow and templates

New capability for importing bank transactions (Schwab JSON), matching
against existing ledger entries, creating missing transactions, and
reconciling balances. Includes two new Grist tables (Reconciliations,
BankRules), two bank-import templates, and reference documentation.

SKILL.md

@@ -13,6 +13,7 @@ Double-entry accounting for sole proprietorship. Every transaction creates balan
 |------|--------|
 | Record vendor invoice | Use template from `templates/`, then audit |
 | Record payment | Use template from `templates/`, then audit |
+| Reconcile bank account | See [reconciliation.md](references/reconciliation.md) |
 | Query balances | Use `sql_query` on Accounts table |
 | Generate reports | See [queries.md](references/queries.md) |
 
@@ -28,6 +29,8 @@ Double-entry accounting for sole proprietorship. Every transaction creates balan
 | Invoice not yet paid | [bill-unpaid.json](templates/bill-unpaid.json) |
 | Pay existing bill | [pay-existing-bill.json](templates/pay-existing-bill.json) |
 | Direct expense (no bill) | [direct-expense.json](templates/direct-expense.json) |
+| Bank import - deposit | [bank-import-deposit.json](templates/bank-import-deposit.json) |
+| Bank import - withdrawal | [bank-import-expense.json](templates/bank-import-expense.json) |
 
 Templates contain only writable fields. See [templates.md](references/templates.md) for usage guide.
 
@@ -38,6 +41,7 @@ Templates contain only writable fields. See [templates.md](references/templates.
 | **Invoice/Bill from vendor** | Bill + BillLines + Transaction + TransactionLines |
 | **Receipt showing payment** | BillPayment + attach Receipt to existing Bill |
 | **Bank statement entry** | Transaction + TransactionLines only |
+| **Bank export file** | Run bank reconciliation workflow (see below) |
 | **Journal adjustment** | Transaction + TransactionLines only |
 
 **Key Rule:** If there's a vendor invoice number, always create a Bill record.
@@ -114,6 +118,18 @@ Same as above but Cr Due to Owner (id=22) instead of Checking
 
 For detailed code: see [workflows.md](references/workflows.md)
 
+## Bank Reconciliation Workflow (4 Phases)
+
+Import bank transactions, match against ledger, create missing entries, and verify balances.
+
+**Phase 1 — Import:** Read bank export file (Schwab JSON), parse dates/amounts, present summary
+**Phase 2 — Match:** Fetch TransactionLines for bank account via `get_records`, match by amount + date (±3 days)
+**Phase 3 — Create:** For unmatched bank entries, check BankRules, suggest offset account by Type, create Transaction + TransactionLines (Status="Cleared")
+**Phase 4 — Reconcile:** Create Reconciliation record, calculate cleared balance, compare to statement balance
+
+For detailed reference: see [reconciliation.md](references/reconciliation.md)
+For workflow code examples: see [workflows.md](references/workflows.md)
+
 ## Validation Checklist
 
 After entering bills:
@@ -195,3 +211,4 @@ For full audit queries and remediation: see [audit.md](references/audit.md)
 | [references/workflows.md](references/workflows.md) | Detailed code examples |
 | [references/queries.md](references/queries.md) | SQL queries and financial reports |
 | [references/audit.md](references/audit.md) | Audit queries and remediation |
+| [references/reconciliation.md](references/reconciliation.md) | Bank reconciliation workflow |