Reconciling questions

[timzak]

Hi, I've been using Gnucash for about a month now and I'm still learning
about it.  I have input about 4.5 months of data (from Jan 1st to present)
and am pretty satisfied with the program so far.  I have not yet done any
reconciling.

1) Is it required to reconcile accounts that are reconcilable?  So far I've
only cleared the transactions, and everything seems fine.

2) (If I do decide to reconcile) how would I go about reconciling January
when my bank's statements appear to be mid-month to mid-month.  I have no
data in Gnucash prior to Jan. 1st, so how can I reconcile January when the
bank statement begins in mid-December?

Thanks for your time.
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