A line sometimes appears on the bank statement but the transaction is not in bank ledger entries for example a direct debit that was taken but the vendor invoice has not been received. You cannot post the reconciliation until all statement lines have been matched. An option is to post a payment and code it to a suspense account then when the invoice is posted use a journal to move from suspense to the vendor account. Some customers do not wish to use this method and what they are doing is cutting and pasting the lines they cannot reconcile into the next bank reconciliation so they can post the current reconciliation. This is a manual process.

My suggestion is to have the ability to highlight all bank statement lines you wish to transfer to the next bank reconciliation and click a button named "Transfer to next reconciliation" and the system automatically creates a new bank reconciliation with the transferred lines in.

If this is implemented it should be on both the bank reconciliation and Payment reconciliation journal.