Unpresented Cheque
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Accounting for Internal Control
MS: Cek Belum Dikemukakan · EN: Unpresented Cheque · ZH: 未兑现支票
Meaning
An unpresented cheque is a cheque that has been written and recorded in the cash book by the business but has not yet been presented by the payee to the bank for payment. It has therefore not yet been deducted from the bank statement balance.
Example
Delima Company writes a RM150 cheque to a supplier on 29 May and records it in the cash book, but the supplier only banks it on 3 June, so it does not appear in the May statement.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5