The Significant Relationship Between Treasury Single Account (TSA) and Bank Liquidity Management

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