Where do I see every Xero bank entry nobody has reconciled?

Accounts → Bank → Unreconciled lists every Xero bank entry still waiting to be reconciled, across all companies and all dates, oldest first. Filter by company and bank — each option carries its unreconciled count. New Xero transaction creates the accounting side of a reconciliation; tick dud entries to delete them from Xero. The tab's badge shows the count.