What is easiest way to record bank charges when reconciling a checking account?

Hi there, tom. I've got the steps you can follow to record your bank charges in QuickBooks Online. 

Please know that some financial institutions include processing fees. Thus, I recommend not adjusting the original transaction within QBO. Instead, add these charges while you're on the bank deposit window. If this is your case, here are some steps you can follow.

1. Go to the + New.
2. Under Other, select bank deposit.
3. Add the necessary information.
4. Scroll down to find the Add funds to this deposit, then enter a charge in the line item.
5. Choose who gave these fees.
6. In the Account dropdown, pick Bank Charges.
7. Once done, write the amount as a negative number. Review the deposit total along with its fee.
8. Click Save and close.

On the other hand, if your account doesn't have a bank charge account, we can create one. To do so, here's how: 

1. On your Bank deposit page, go to Add funds to this deposit. 
2. Click the Account dropdown, then select + Add new.
3. A window pop-up will show. Once there, choose Expenses in the Account Type and Bank Charges in the Detail Type.
4. Add a name you can easily remember, such as "Bank Fees."

Please read Include bank or processing fees part of this article for reference: Record and make bank deposits in QuickBooks Online.

Additionally, you can check out this article to learn more about adding entries directly to your account register: Manually add transactions to account registers in QuickBooks Online.

Feel free to reply to this post if you need further help recording your bank charges in QBO. I'm always ready to assist you if you have one.