Final answer:
It is typically accurate that employee paychecks should be drawn against a special checking account dedicated to payroll, to ensure better financial management, error prevention, and regulatory compliance.
Step-by-step explanation:
The statement Employee paychecks should be drawn against a special checking account is generally considered to be True. This is a good business practice as it allows for better financial management and audit trails. Using a special checking account for payroll separates the company's payroll transactions from other financial activities, which makes it easier to track and reconcile the account.
This separation can help prevent errors and fraud, and ensures that funds are always available to cover payroll expenses. Additionally, it can simplify tax reporting and compliance with regulations. Therefore, having a dedicated account for employee paychecks is a prudent financial control measure.