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PROSPECTS AND CHALLENGES OF TREASURY SINGLE ACCOUNT IN A DEVELOPING ECONOMY (A CASE STUDY OF NIGERIA)

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  • Pages:44
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(Accounting Project Topics & Materials)
ABSTRACT
The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. The paper therefore provides the conceptual meaning of the TSA and also gives its expected benefits to the economy of Nigeria such as enhance system of financial management and control, unification of various Accounts of government, reduction of the costs of government borrowing and ensuring of optimum utilization of government financial resources. The paper also analyses the objectives of the TSA systems and its various Accounts such as TSA main account, Subsidiary Account, ZBAs, Transit and Impress Account among others.
The paper finally discusses the prospects of the TSA system and its challenges and concludes that the system requires political will, honesty and determination so as to overcome the various challenges identified in the paper in order to achieve the expected benefits of the system.

TABLE OF CONTENTS

Title page  ---------I
Approval page---------ii
Acknowledgement    ---------iii
Dedication     ----------iv
Abstract    ----------v
Table of content  ---------VI
List of tables  ----------ix

CHAPTER ONE
1.1 Background of the study      -------1
1.2 Statement of the problem    -------3
1.3 Objective of the study-------4   
1.4 Research question    --------4
1.5 Research hypothesis -------4
1.6 Significance of the study-     -------4
1.7 Scope of the study    --------5
1.8 Limitation of the study-  -------5

CHAPTER TWO
2.0 Literature review      --------6
2.1 Introduction  ---------6
2.2.      Theoretical framework  -------6
2.3 Acts instituted by government to strengthen treasury single account (TSA) in Nigeria   -- -------11
2.4 Conceptual framework   -------11
2.5 Empirical framework -------12
2.6 Accounts under treasury single account (TSA)     ----13
2.7 Relationship between the accounts under (TSA)   ---15
2.8 Prospects of treasury single account (TSA)    ----16
2.9 Challenges of treasury single account (TSA)   ----16
2.10     Concept of treasury single account (TSA) -----18

2.11     Implication of treasury single account (TSA) to the Nigeria economy   -22
2.12     History of treasury single account in Nigeria (TSA)   ---25

CHAPTER THREE
3.0 Research methodology  -------26
3.1 Introduction  ---------26
3.2 Research design  --------26
3.3 Population of the study  -------26
3.4 Sample size and technique   -------27
3.5 Source of data--------27
3.6 Instrument of data collection    ------27
3.7 Data analysis ---------28

CHAPTER FOUR      
4.0 Presentation and analysis    -------29
4.1 Introduction  ---------29
4.2 Data presentation and analysis ------29
4.3 Testing of research hypothesis ------36
4.4 Summary of findings -------37

CHAPTER FIVE
5.0 Conclusion and recommendation   ------38
5.1 Introduction ---------38
5.2 Conclusion     ---------39
5.3 Recommendations    --------39

Questionnaire --------40
Bibliography---------43
PROSPECTS AND CHALLENGES OF TREASURY SINGLE ACCOUNT IN A DEVELOPING ECONOMY (A CASE STUDY OF NIGERIA)

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Details

Type Project
Department Accounting
Project ID ACC2236
Price ₦3,000 ($9)
No of Pages 44 Pages
Format Microsoft Word

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    Details

    Type Project
    Department Accounting
    Project ID ACC2236
    Price ₦3,000 ($9)
    No of Pages 44 Pages
    Format Microsoft Word

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