Journal entries are required for the items listed as adjustments to the balance per books on the bank reconciliation. These adjustments involve items that appear on the bank statement that were not recorded in the company's general ledger accounts. Typical adjustments include the bank service charge for maintaining the account, check printing charges, fees for returned checks, and interest earned.
The journal entries for the bank fees would debit Bank Service Charges (or Miscellaneous Expense if the amounts are insignificant) and a credit to Cash. The journal entry for a customer's check that was returned due to insufficient funds will debit Accounts Receivable and will credit Cash. Interest earned by the company will be recorded with a debit to Cash and a credit to Interest Revenue (or Interest Income).