Final answer:
Unmatched transactions in a computerized accounting system necessitate human intervention for reconciliation, including manual review and application of accountancy rules to maintain accurate financial records.
Step-by-step explanation:
When transactions cannot be automatically matched by computerized accounting systems, they typically require human intervention for reconciliation. These transactions may be flagged for review, and accountants must manually compare the transaction details against bank statements, invoices, or other financial records. The transaction could be a bank fee, an error in recording, or an uncommon financial activity not recognized by the system. The manual process involves identifying the nature of the transaction, finding the correct match, and applying appropriate accounting rules to ensure the financial statements are accurate. This process is crucial for maintaining the integrity of the financial records and for detecting potential errors or fraudulent activities.