1. Record 5 payments/receipts through HDFC Bank in the practice company.
2. Make a pretend bank statement where 2 cheques haven't cleared and the bank charged Rs 236 fees.
3. Open the bank ledger > Reconcile (Alt+R in Banking) and enter bank dates for cleared items.
4. Record the bank charges voucher.
5. Check 'Balance as per bank' equals the statement.