If you're referring to what happens when you check our account vs what was on your receipt:
The only cases I've run across tabs that were not what I expected down to the penny was either (a) places that fixed my tip math (ie, added the tip I wrote in rather than the total I put down, when adding the tip in resulted in less than the total I had written down), or (b) leaving off the tip entirely.
Having said that, I only eat at RN restaurants, I never order drinks (other than free water) at either the restaurant or a bar on 99% of my dines. (Breakfast dines at an RN restaurant, which are rare for me, I'd order juice which might be separate, but at those kinds of restaurants I've never seen them seperate that from the food bill.)
If you're talking about something you see right away on your receipt, the only cases where I get non-round amounts is when I'm eating with someone else and we ask to split the bill evenly. Often they either throw away or add a penny so that we both get exactly the same credit card bill (even though the total before splitting had an odd number of cents), sometimes one of us gets a credit card bill that's one cent different from the other person.