| If your unadjusted book balance is incorrectly recorded in the reconciliation, then your adjusted book and bank balances would not be equal, assuming that all reconciling items are correct.
The collection was made by the bank so it has already been recorded in the bank statement. Adding it again on the bank balance would be wrong. In order for the balances of the book and the bank to balance, collections of the bank must be recorded as an addition to the book.
Bank reconciliations are easy. You just have to know the reconciling items. What the bank does correctly must also be reflected on the books. The same goes the other way around. | 
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