ABSTRACT
Introduction of Treasury Single Account is as a result of numerous corrupt practices that exist in the country’s public accounting system, lack of transparency and accountability. The paper assesses the significant relationship between Treasury Single Account and bank liquidity management and also the economy of Nigeria. Questionnaires were administered to the staff of three selected banks with a population size of 32 sum from these banks. The correlation co-efficient was employed as a tool to analysis the data. The results obtained confirmed that there is no significant relationship between Treasury single account and bank liquidity base and also the economy of Nigeria. The study ended by making some recommendations. Thus: the commercial banks should concentrate its effort in the real sector of the economy instead of running after the government sector to boast its liquidity base. And also the changes in the economy of Nigeria is not centered on the accounting practiced adopted but its diversification.
TABLE OF CONTENTS
COVER PAGE - - - - - - - I
TITLE PAGE - - - - - - - - II
CERTIFICATION - - - - - - - III
APPROVAL - - - - - - - - IV
DEDICATION - - - - - - - V
ACKNOWLEDGEMENT - - - - - - VI
TABLE OF CONTENTS - - - - - - VII
LIST OF TABLES - - - - - - - X
ABSTRACT - - - - - - - - xi
CHAPTER ONE
INTRODUCTION
1.1 Background of the study - - - - - 1
1.2 Statement of problem - - - - - - 3
1.3 Objective of the study - - - - - - 4
1.4 Research questions - - - - - - 5
1.5 Research hypotheses - - - - - - 5
1.6 Significance of the study - - - - - 6
1.7 Scope and determination of study - - - - 6
1.8 Limitations of the study - - - - - 6
1.9 Definition of terms - - - - - - 7
CHAPTER TWO
LITERATURE REVIEW
2.1 Theoretical framework - - - - - 9
2.2 Historical background of the organization under study - 11
2.3 Review Of current literature - - - - 13
2.3.1 Concept of treasury single account - - - - 14
2.3.2 Benefits of Treasury Single Account - - - 19
2.3.3 Receipts, payments and accounting processes under a TSA system 21
2.3.4 Treasury Single Account and bank liquidity - - - 24
2.3.5 Treasury Single Account and economy - - - 27
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design - - - - - - 30
3.2 Source of data collection - - - - - 30
3.3 Area of study - - - - - - - 30
3.4 Population of the study - - - - - 31
3.5 Sample size - - - - - - - 31
3.6 Sampling techniques - - - - - - 31
3.7 Instrumentation - - - - - - 32
3.8 Reliability and validity of the instrument - - - 32
3.9 Data treatment techniques - - - - - 33
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS
4.1 Data presentation - - - - - - 34
4.2 Data analysis. - - - - - - - 38
4.3 Test of hypotheses - - - - - - 40
4.4 Discussion of findings - - - - -
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of findings - - - - - 51
5.2 Conclusion - - - - - - - 52
5.3 Recommendations - - - - - - 52
5.4 Suggestion for further study - - - - - 53
REFERENCE - - - - - - - 55
APPENDIX