If a bank reconciliation showed importante difference between the bank statement and the cash book, how to make adjustments by step ?

Thanks Agree with Mr George >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

Prepare a memorandum of settlement bank account which is a contagious disclosed by the entity to analyze and find the difference between the apparent balance in the bank statement and the balance between the visible records established to achieve a proper balance in the two parties.

And are the work of the following accounting entries to match the balance in the books:

Of h / Bank

To h / notes receivable under collection

  Of h / debtors

To h / Bank

  Of h / banking expenses

To h / Bank

  Of h / creditors

To h / Bank