Descriptive statistics such as percentage was used to analyse the socio-demographic variable of the respondents in this study and inferential statistics such as regression and correlation analysis were used to analyze the data to test the three hypotheses in this study with the aid of SPSS version 25 software. Primary and secondary data were used for this study. A sample of 200 participants were randomly selected across 50 branches of first banks in Plateau, Ondo, Bayelsa, Bauchi, Kaduna and Enugu state. This study assess the implication of treasury single account on banks in Nigeria a study of first bank of Nigeria PLC. In other words, any issue that affects banks also has an impact on the economy of the nation. The economic status of any nation rest on how stable their banking industry is. The banking segment is the engine of any nation's economy.
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