Hey Julien. Yes this documentation showing bank statement reconciliation.
I am asking bank account reconciliation 

How is bank account reconciliation different from bank statement reconciliation? In Odoo, the process of reconciling the bank statement results in credits and debits to the bank account. We don't recommend directly journaling into these accounts, so what would you be reconciling if every credit and debit in the account is already reconciled? If your question relates to how you identify payments recorded in Odoo that have not yet been processed by the bank, this is available on the Reconcilation Report for each Bank Journal.