General Ledger Reconciliation - Use Case

Hi Guru's, I am trying to understand the standard GL Reconciliation process (Both manual & automatic) available within General Accounting module using the 'reference' attribute.

I am trying to understand, what could be the use case/business scenario, where we need to suggest for this GL Reconciliation.

I am aware of the Subledger to GL Recon, like Payables, receivables or Cash Managemnt to GL & their related business scenarios.

Much appreciated your help.

Thanks,

Rajib