ABSTRACT

 The study examined the effect of treasury Single Account policy on the performances of commercial banks in Nigeria. It was aimed at finding if growth, Liquidity and profitability are affected by Treasury Single Account (TSA) implementation in deposit money banks in Nigeria. To achieve the above objectives, the researcher made use of the ex - post facto research design with the use of secondary data collected from the annual reports of the selected deposit money banks and used by the researcher in this study. The data collected were presented and analysed by the use of simple linear regression method with the aid of SPSS. Based on the analysis, it was found out that Treasury Single Account (TSA) implementation has an insignificant effect on deposit money banks growth (proxied by pre - tax margin) that Treasury Single Account (TSA) policy has a significant effect on commercial banks liquidity (proxied by cash ratio) and that Treasury Single Account (TSA) has an insignificant effect on deposit money banks profitability (proxied by returns on asset). The study concluded that Treasury Single Account (TSA) policy implementation has no significant effect on the performance of deposit banks in Nigeria. Since the Treasury Single Account (TSA) has no significant effect on the growth of commercial banks, the commercial banks should implement policies that has significant effect on their growth. Since the Treasury Single Account (TSA) has a significant effect on banks liquidity, the commercial banks in Nigeria should continue with the implementation of Treasury Single Account (TSA). Since the Treasury Single Account (TSA) policy has no significant effect on the profitability of deposit money banks in Nigeria, the deposit money banks should implement policies that has significant effect on their profitability.