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Outstanding checks refer to checks that have been: Written, recorded, sent to payees, and received and paid by the bank

Accounting

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Outstanding checks refer to checks that have been: Written, recorded, sent to payees, and received and paid by the bank. Written and not yet recorded in the company books. Held as blank checks. Written, recorded on the company books, sent to the payee, but have not yet been paid by the bank. Issued by the bank.