When reconciling a bank account the outstanding checks are?

When reconciling a bank account, outstanding checks are checks that have been issued and recorded in the company's books but have not yet cleared the bank. These checks reduce the company's cash balance but have not yet been deducted from the bank statement. During reconciliation, outstanding checks are deducted from the bank's ending balance to arrive at the true cash balance. It's important to account for these checks to ensure an accurate reconciliation of the bank account.