Imagine the accounting department going through hundreds of accounts pulling a few million from here and there. At the end of a rush week the CFO logs into their bank's website and sets up a bill payment for $3,000,000,000.00.
Now on the government side, does the government have a massive bank account? They need to collect taxes so there must be something that can handle super massive payments.
On the one hand it is silly to think of governments' and corporations' accounts being run like a scaled up family. Yet I also cannot imagine that everything is done with massive IOUs.