Cash balance shortage in books for bank transactions

It business assessee maintained current bank account show in books and it returns.if a person AIS and TIS information download in f.y.20-21. another savings bank account details show in ais and tis.assessee 2nd savings bank account transactions entered in books cash balance shortage in books in f.y.20-21.
Question:
Asseesse how the adjustment procedure cash balance shortage in books in f.y.20-21.