As a result of preparing the bank reconciliation statement . are there any journal entries should be done ?

as a result of preparing the bank reconciliation statemet , if there are a differences between the bank and the company's books ,some of these treatements are require joural entries like the  treatements which the bank has recorded it but the company has not. 

then , there are other treatements not rquire any entries in the company's books , such as the treatements which the bank has not recorded it but the company has

Yes to record the unrecorded items  and reversal entries in the company's books of accounts or ledgers.

Yes, Journal entries should be made for the reconciling items affecting the book balance.

This is because the amounts on the books will have to be updated for any items reflected on the bank statement that the company did not know about during the period.