How do I handle bank entries that do not match my books during reconciliation?

In Smart Books, open Bank Reconciliation (BRS), pick the bank ledger and period, and run Auto Match first. Whatever stays unmatched can be handled one by one from the action toolbar:

• Manual Match – select the book entry and the bank entry and confirm. Use N:M mode when several entries on one side add up to one on the other.
• Create Voucher – for a bank line that was never recorded (a bank charge, interest or a missed receipt), select the unreconciled bank entry. It opens the Receipt or Payment entry screen prefilled from that line; save it and then match it.
• Ignore – set aside an entry you do not want counted; Un-ignore brings it back.
• Undo Match – reverse a match made by mistake.

Entries still timing-related, such as cheques issued but not yet cleared, can be recorded under Opening Items if they come from before the period. If a difference remains after this, check amounts and dates against the statement or ask your accountant.