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.

references/queries.md

@@ -5,10 +5,7 @@ Common queries and financial report templates.
 ## Contents
 - [Common Queries](#common-queries)
 - [Financial Reports](#financial-reports)
-  - [Balance Sheet](#balance-sheet)
-  - [Income Statement](#income-statement)
-  - [Trial Balance](#trial-balance)
-  - [AP Aging](#accounts-payable-aging)
+- [Reconciliation Queries](#reconciliation-queries)
 
 ## Common Queries
 
@@ -179,3 +176,54 @@ JOIN Vendors v ON b.Vendor = v.id
 WHERE b.Status IN ('Open', 'Partial')
 ORDER BY b.DueDate
 ```
+
+## Reconciliation Queries
+
+### Cleared Balance for Bank Account
+
+Use `get_records` to avoid the `Transaction` reserved word issue:
+
+```python
+# Step 1: Get all TransactionLines for Checking (id=14)
+lines = get_records("TransactionLines", filter={"Account": [14]})
+
+# Step 2: Get cleared transaction IDs
+txn_ids = list(set(line["Transaction"] for line in lines))
+cleared = sql_query(f"SELECT id FROM Transactions WHERE Status = 'Cleared' AND id IN (...)")
+cleared_ids = set(row["id"] for row in cleared)
+
+# Step 3: Sum Debit - Credit for cleared lines
+cleared_balance = sum(
+    line["Debit"] - line["Credit"]
+    for line in lines
+    if line["Transaction"] in cleared_ids
+)
+```
+
+### Outstanding Items (Not Cleared by Bank)
+
+```sql
+SELECT t.id, t.Date, t.Description, t.Status,
+       tl.Debit, tl.Credit
+FROM TransactionLines tl
+JOIN Transactions t ON tl.Transaction = t.id
+WHERE tl.Account = 14
+  AND t.Status != 'Cleared'
+ORDER BY t.Date
+```
+
+### Reconciliation History
+
+```sql
+SELECT id, StatementDate, StatementBalance,
+       ClearedBalance, Difference, Status
+FROM Reconciliations
+WHERE Account = 14
+ORDER BY StatementDate DESC
+```
+
+### Active Bank Rules
+
+```python
+get_records("BankRules", filter={"Account": [14], "IsActive": [true]})
+```