If some transactions are missing during bank reconciliation, what is the recommended process?

• A. Ignore missing items and finish reconciliation
• B. Delete all reconciled items from the bank register
• C. Reconcile by adjusting the bank balance manually
• D. Use Reconcile, search for missing items, add or match transactions, and complete until the statement balance matches

Answer: (D)

Missing items in a bank reconciliation mean QuickBooks doesn’t have a record that matches part of the bank statement. The right approach is to use the Reconcile process to locate those missing items, then either add new transactions or match existing QuickBooks entries to the bank data, and continue until the statement balance in QuickBooks matches the bank statement balance. This keeps your books accurate, preserves the audit trail, and makes future reconciliations reliable. Ignoring items, deleting reconciled entries, or manually changing balances would misrepresent what actually happened and lead to problems later.