Adjusting cash account balance

[Colin Law]

I should be able to find the answer to this myself but studying the
help and googling has not led me to an answer.

In my cash account I record significant transactions but not small
ones.  Routinely then I wish to adjust the balance to the current
value, allocating the adjustment to Expenses:miscellaneous.

In section 5.4 of the tutorial
(http://svn.gnucash.org/docs/guide/cbook-reconacct1.html), Reconciling
Your Accounts it states "You also don't need to reconcile cash
accounts, for the same reason. With a cash account, though, you might
want to adjust the balance every once in a while, so that your actual
cash on hand matches the balance in your cash account. Adjusting
balances is covered in the next section."  I cannot find it in the
next section however.

Is the only way to enter a transaction manually to bring the balance
to the current actual amount?

Colin Law