Some companies pay employees by check. Payroll checks are drawn against the regular checking account or, if the workforce is large, a separate payroll bank account. When a payroll fund is to be deposited in the special account, the payroll department certifies the amount required for a particular payment date, a voucher is drawn for the specified amount, and a check is drawn against the regular deposit account and is deposited in the payroll bank account. Using this method, only one check drawn on the general bank account appears in the cash payment journal each payroll period. For each employee, the paymaster prepares a check drawn against the payroll bank account.