Bank reconciliation is only concerned with events that will show up on your bank statement.
The recording of a salary or dividend is not an event that will show up on your bank statement because no money has left the company bank account. Recording a salary or dividend simply increases the amount in the Director's Loan Account, it does not affect the company bank account.
However, when you make a withdrawal to physically receive that salary or dividend, this is an event that will show up on your bank statement because money has left the company bank account. Therefore withdrawals are of vital importance to bank reconciliation.
Similarly, bank reconciliation is not concerned with the amounts that appear on an invoice, only with the client payment that settles that invoice.
Remember: when you record a salary or dividend you haven’t taken the money yet. You still need to withdraw it!