To record bank charges, first, you have to create an account with the name of the bank charges. 

For the creation of an account go to Accounting > Charts of account and click on a new account and fill in the details as shown in below image and save it.

Now you can record Bank charges via the following steps:

Expenses > Record Expense > New Expense

Click on Cash Expense.

Fill in the details:

1) Paid from Account – Select the account from the drop-down

2) Expense Record Date – Select the date on which the bank charges are paid

3) Select project – You can select if you want to group the transactions.

4) Expense – Select Bank Charges from the drop-down, enter the description, tax if applicable,  and enter the amount.

5) Attach a scanned proof (image or pdf document) – You can attach the bank charge receipt

Click on Save and it’s Done !!