Basic framing questions

Building another shed from the Better Barn plans. The plan calls for 2x6 joists to run to a 2x6 band that sits on top of a 2x8 mudsill. Some of the tops of the joists are sticking up about 1/8 to 1/4 inch above the 2x6 band.
Here is the basic framing question....before you lay down the 3/4 plywood floor, do you plane down the 2x6 joist so it's in line with the band joist. Or does it really not matter that much.
The second question...the side walls go up first. The side walls are sheathed right to the edges of the walls. When you build the back wall, should the sheathing be attached to the ends of the side walls? The last one I built I sheathed the back wall but there was a gap at the end of the sidewalls where there was no 1/2" CDX.
Thanks for your time.
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It really doesn't matter that much.

Yes.
You can rip a narrow strip of plywood to fill the gap, but you lose the effect of a solid plywood gusset going all the way to the corner. For a small shed, that probably doesn't matter a whole lot, but if you are in an earthquake or high wind zone, it might keep the building from folding up like a house of cards.
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Larry Caldwell wrote:

Think that's called a shear wall, to stop lateral movement.
This is a pretty good site. It explains everything when building a house. Probably a bit of overkill since it's California but a good reference. And the OP is only building a shed. http://www.abag.ca.gov/bayarea/eqmaps/fixit/ch3/sld001.htm
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