- The Complete Research Material is averagely 42 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
- Full Access Fee: ₦4,000
Get the complete project »

CHAPTER ONE
INTRODUCTION
1.1 Background to the study
Treasury single account (TSA) is an essential tool for consolidating and managing government cash resources, thus minimizing borrowing costs. In countries with fragmented government banking arrangements, the establishment of a TSA should receive priority in the public financial management reform agenda (IMF, 2011).
Government banking arrangements are an important factor for efficient management and control of government’s cash resources. Such banking arrangements should be designed to minimize the cost of government borrowing and maximize the opportunity cost of cash resources. This requires ensuring that all cash received is available for carrying out government’s expenditure programs and making payments in a timely fashion. Many emerging market and developing countries have fragmented systems for handling government receipts and payments (Adeolu, 2015). In these countries, the ministry of finance/treasury lacks a unified view and centralized control over government’s cash resources. As a result, this cash lies idle for extended periods in numerous bank accounts held by spending agencies while the government continues to borrow to execute its budget. A government lacking effective control over its cash resources can pay for its institutional deficiencies in multiple ways. First, idle cash balances in bank accounts often fail to earn market-related remuneration. Second, the government, being unaware of these resources, incurs unnecessary borrowing costs on raising funds to cover a perceived cash shortage. Third, idle government cash balances in the commercial banking sector are not idle for the banks themselves, and can be used to extend credit. Draining this extra liquidity through open market operations also imposes costs on the central bank. Establishing a unified structure of government bank accounts via a treasury single account (TSA) will solve these problems, improving cash management and control. It should, therefore, receive priority in any public financial management reform agenda. A Treasury Single Account (TSA) also facilitates better fiscal and monetary policy coordination as well as better reconciliation of fiscal and banking data, which in turn improves the quality of fiscal information. Finally, the establishment of an effective Treasury Single Account (TSA) significantly reduces the debt servicing costs (IMF, 2011). A Treasury Single Account (TSA) is a unified structure of government bank accounts that gives a consolidated view of government cash resources. Based on the principle of unity of cash and the unity of treasury, A Treasury Single Account is a bank account or a set of linked accounts through which the government transacts all its receipts and payments. The principle of unity follows from the fungibility of all cash irrespective of its end use. While it is necessary to distinguish individual cash transactions for control and reporting purposes, this purpose is achieved through the accounting system and not by holding/depositing cash in transaction specific bank accounts. This enables the treasury to delink management of cash from control at a transaction level. Recently in year 2015, the new elected president of Nigeria, Mohammadu Buhari has introduced and enforced compliance with Treasury single account in the country with the use of REMITA subsequently the governor of Kaduna state Mallam Nasir El’rufai also enforced compliance with Treasury single account. Nigerians are of divergent opinion as some have hailed the development while other has continued to criticize it. However, this study is examining the effect of Treasury Single Account (TSA) on accountability of government revenue in Kaduna state.
1.2 Statement of the problem
There is a problem where the parastatals not living to the expectation for lack of accountability of government revenue in Kaduna state and which has generated a lot of concern to the general populace. This has caused a lot of setback in the state as a result of government revenue is not judiciously utilize and accountable on various area like creation of basic amenities and other infrastructures which suppose to be felt by general public in the state Lack of accountability of government revenue by the parastatals has contributed immensely to lack meaningful projects in Kaduna state thus the researcher is interested in finding out the extend of the problems in the parastatals
1.3 Objectives of the study
The main objective of the study is to examine the effect of Treasury Single Account on accountability of government revenue specifically the parastatals in Kaduna state. Other includes:
1.4 Research questions:
In this study the researcher pose is directed towards finding answers to the questions below:
i. What should be the effects of Treasury Single Account on accountability of Government revenue of parastatals in Kaduna state?
ii. What benefits will parastatal in Kaduna state derive from Treasury Single Account?
iii. What are the challenges of Treasury Single Account of parastatals in Kaduna state?
1.5 Significance of the study:
The significance of the study lies in the fact that it would add to the alliteration guiding the Kaduna state government how best and effective the treasury single account could be on accountability of government revenue in the state in order to provide progress and developmental Project that will benefit the citizens of the state.
It will equally help Kaduna state government to make strategic policies and decisions to encourage the management and stakeholders of the parastatals for full implementation of the policies which will also contribute to economic development while improving the quality of life the work force and their families and the society at large.
1.6 Scope of the study:
This study will cover the effect of Treasury single account on accountability of government revenue in Kaduna state since the introduction and implementation from 2015 to 2016. Effort will be made to determine its challenges and also how effective it has been on the accountability of government revenue of parastatals in Kaduna state. Ultimately, some recommendations that might help the parastatals in implementing this policy better will be highlighted.
1.7 Limitation of study:
The major limitation in the course of this study encounter some obstacles that might tend to undermine the researcher’s effort to thoroughly and exhaustively carryout research on the topic in question. Information required for the successful competition of the project was teemed top secret” by the management of the parastatals thereby reluctant to provide it and where they are provided, it is either misleading or inadequate, for thus, adequate measure has been instituted by the information in the write-up, and also some respondent did not complete all the questionnaire due to the nature of the study and most of them have little or no knowledge of study at all.
1.8 Definition of Terms
ACCOUNTABILITY: The obligation of an individual or organization to act for its activities, accept responsibility for them and disclose the result in a transparent manner.
TREASURY: This refers to the funds of government, of corporation or the like are deposited, kept and disbursed. Also refer to funds or revenue of government, private or public corporations
REVENUE: The income generated from sales of goods, or services, or any order use of capital or assets allocated with the main operations of an organization before any cost or expenses are deducted.
CONSOLIDATION: This refer to an act or instance of consolidating, combination or more corporation
REMITA: This refer to an e-payment or e-collection solution on single multi-bank platform
You either get what you want or your money back. T&C Apply

You can find more project topics easily, just search
-
SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
-
1. ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING
» (A CASE STUDY OF FIRST BANK OF NIGERIA LIMITED ABDULLAHI FODIO ROAD BRANCH,SOKOTO) ABSTRACT This research work highlights the result of a research car...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
2. EVALUATION OF THE EFFECT OF INDIRECT TAXATION IN ON CONSUMPTION IN NIGERIA.
» ABSTRACT This study was intended to evaluate the effect of indirect taxation on consumption in Nigeria. This study was guided by the following objecti...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
3. THE IMPACT OF MICROFINANCE BANKS IN STIMULATING THE BANKING HABIT OF RURAL DWELLERS IN NIGERIA (A CASE STUDY OF ROYAL TRUST MICRO FINANCE BANK, IJU-I...
» ABSTRACT Microfinance banks are banks that provide banking or financial services other than services provided by commercial banks targeted at people l...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
4. THE IMPACT OF EFFECTIVE CONTRACT PLANNING ON CONTRACTORS PROFIT (A CASE STUDY OF JULIUS BERGER NIGERIA PLC, UYO)
» ABSTRACT Effective contract planning in construction projects is not only crucial to attainment ofproject objectives but necessary if project failure ...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
5. ASSESSMENT OF E-TAX PAYMENT ON REVENUE GENERATION EFFICIENCY IN NIGERIA Case study of Lagos State Board of Internal Revenue and Nigerian Taxpayers
» CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Tax is any form charge levied on a person or an institution by a governing body or its equivalen...Continue Reading »Item Type & Format: Project Material - Ms Word | 70 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
6. ASSESSMENT OF MICROFINANCE BANK ON POVERTY ALLEVIATION IN NIGERIA (CASE STUDY OF SEEDVEST MICROFINANCE BANK LIMITED IN RIVERS STATE)
» ABSTRACT This study was intended to assess the microfinance on poverty alleviation in Nigeria. This study was guided by the following objectives; to d...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
7. EFFECT OF MALNUTRITION AMONG CHILDREN
» Abstract This study is on effect of malnutrition among children. The total population for the study is 200 residents in Oredo local government of Edo ...Continue Reading »Item Type & Format: Project Material - Ms Word | 54 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
8. THE DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY IN OIL AND GAS SECTOR
» CHAPTER ONE: INTRODUCTION 1.1 Introduction Corporate social responsibility (CSR) is a company’s commitment to operating in an economically, soci...Continue Reading »Item Type & Format: Project Material - Ms Word | 47 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
9. IMPACT OF FINANCIAL REFORMS ON THE LIQUIDITY OF THE NIGERIA STOCK MARKET
» TABLE OF CONTENTS Title page …………………………………………………………………………………………i Declaration …...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
10. THE IMPACT OF JUST IN TIME (JIT) ON FINANCIAL PERFORMANCE NIGERIA BOTTLING COMPANIES
» CHAPTER ONE INTRODUCTION 1.1 Background to the study The success or failure of any enterprise can be greatly affected by the efficiency of its stores....Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT