An unpresented check is a check that a company (payor) has created, but which the bank on which the check is drawn has not yet made a corresponding payment to the check recipient (payee). This may be because the payor has not yet issued the check to the payee, or because the payee has not yet presented the check to the bank for payment.
When constructing a bank reconciliation, you would deduct any unpresented checks from the cash balance calculated by the bank, since the bank does not yet have a record of the check. Thus, if the bank of ABC Corporation has a balance in its checking account for ABC of $10,000, and there are $500 of unpresented checks, you would deduct $500 from the $10,000 bank balance to arrive at an adjusted bank balance of $9,500.
When a company issues a check, you record it as a credit to the cash account upon issuance (which reduces the balance in the cash account). You would not delay this entry just because it is an unpresented check as of that point in time. There are no further journal entries to record in regard to that check, irrespective of whether it has been presented to the bank.
An unpresented check is also known as an unpresented checque, an outstanding check, or a check that has not yet cleared the bank.