Which of the following is not a method of financial reconciliation?

The correct answer is the choice that states estimating future revenue. This is because financial reconciliation refers to the process of ensuring that two sets of records (usually the balances of two accounts) are in agreement. It involves comparing actual financial information with expected figures to identify discrepancies.

Estimating future revenue does not fit into this process, as it involves projecting what revenue might be in the future based on various assumptions, rather than confirming or aligning existing records. The other methods listed—comparing bank statements, verifying transactions against receipts, and reviewing financial statements—are all key activities in the reconciliation process, as they help ensure that the financial records accurately reflect a company's true financial position at a given time.