Preparing Journal Entries From A Bank Reconciliation Form?

I have just prepared one of my first bank reconciliation forms. I did balance the bank and the book balances so I believe I have done this right. I am going to trust my answers on the Bank Reconciliation form. The issue I am having trouble with is preparing journal entries. I will tell you what I have done so far and the problem I am at now to see if I’m on the right page…I only created a journal entry for each of the changes to the balance per books. My book has an awesome example of the everything that I ave used as a guide but their does not seem to be a journal entry for errors in recording checks received by customers. The checks were either not recorded or overstated. Should I credit accounts receivable and debit cash for the check recording errors? Or should I leave the check recording errors as not part of the journal entries even though they did change the balance of the books?