Unpresented cheques are cheques_________

Unpresented cheques are cheques that have been recorded in the cash book but have not yet been presented for payment to the bank. This means that the bank has not yet deducted the amount of the cheque from the account balance of the person or company who wrote the cheque. Unpresented cheques can cause a difference between the balance shown in the bank statement and the balance shown in the cash book, known as a bank reconciliation item. It is important to identify and reconcile unpresented cheques to ensure accurate accounting records and prevent errors or discrepancies.