Power Query to replace macros

Hello,
I'm using excel 2016 and just wondering if I can use power query to replace a bunch of macros in a reconciliation workbook.

what my macros do is to compile over 50 txt files into one, do some data cleaning and dump the data in a workbook (1st sheet), then go to a different folder to open 50+ CSV files and clean those up and dump into another sheet in the same workbook. then compare the two files using index/match formulas, then add a worksheet and copy and paste the unreconciled items to a that worksheet.

I know I can upload the files onto power query but can I do the comparison part DIRECLY in the query steps so the whole process can be done in Power query?

thanks

Thanks for your help, I've attached the file (just to show the idea, this is only a tiny part of the data - I was asked to automate our bank reconciliation process for 4 Business units that have different data source and type of transactions). If you could please show me how to do the comparison part in Power Query I'll figure out the rest myself. thanks so much!

I was watching courses on Excel Power Query by Alan Murray at his site computergaga <dot> com and thought this might help your situation:

combine-multiple-worksheets-into-one-with-append-query

oh I see there are codes associated with each query step... thank you so much!