Farm Records For Effective Farming Activities
Subject:
Agricultural science
Term :
second Term
Class :
Jss 3
WEEK 8
TOPIC: Farm records:
Behavioural Objectives:
At the end of the lesson, pupils should be :
i.
Mention various
types of farm records
ii.
Say the
importance of keeping various types of farm record
iii.
Say the uses of
farm sales book
CONTENTS:1. Meaning of Farm records and
Importance of farm records
2. Types of farm records
Sub-Topic
1:MEANING OF FARM RECORDS AND IMPORTANCE OF FARM RECORDS
MEANING
OF FARM RECORDS
Farm records
are written documents showing major activities going on in the farming
business. Or Farm records are records of all the operations that are undertaken
in the farm throughout the year.
IMPORTANCE
OF FARM RECORDS
1 It shows
the financial position of the farm
2 It helps
the farmer to monitor the changes in prices of produce bought or sold.
3 It enables
the farmer to know whether he is running the farm at profit or loss.
4 It enables
the farmer to prevent fraudulent practices on the farm.
5 To
determine the actual worth of the farm.
6 For taking
management decision.
7 For
procurement of loans.
8 It makes
it possible to determine the annual tax of the farm.
9 It can be
used for comparing the management efficiency over time.
Presentation
The topic is
presented step by step
Step one :
The teacher revises the previous topic .
Step Two :
the teacher introduces the new topic
Step Three :
He allows the pupils to give their own contributions and he corrects then when
and where the needs arise
EVALUATION
1. Define
farm record.
2. Mention
the importance of school farm.
Sub-Topic
2: TYPES OF FARM RECORDS
i. Farm
diary.
ii .Farm
inventory.
iii.Production
record
iv. Input
record.
xv.
Consumption record.
vi. Sale
record
vii. Profit
and loss accounts
Farm
Diary: A farm diary
is a record of the daily activities carried out on the farm. A typical farm record
shows type of work done, date, the number of workers, time spent and others.
The farm
Inventory: This is
the list of all the assets or materials on the farm e g farm building and structures,
machinery, livestock, farm input, produce stored, growing crops, land etc.
Production
records: These are
records that show all the things produced on the farm. Such items include
crops, livestock and livestock products.
Input
record: This is a
record that shows all inputs purchased and used for production in the farm over
a period of time .Such inputs are seeds, fertilizer, seedlings, chemicals,
animal feeds, day old chicks, drugs etc.
Sales record: This shows all sales made by the
farmer. Farmer realizes some income when he sells his produce. When income from
sales exceeds expenses, the farmer is said to make profit and vice versa.
Consumption
record: This is the
record of the farm products consumed by the farmer and his family as well as
farm products given out as gifts .The cost of the items consumed or given away
must be made at current market price.
Profit
and Loss account:
This is the record of the sales (income) and the expenditure
(expenses)
made at the end of the year. It shows the success or failure of the farm. It
also produces account for various managerial purposes. It is used to take
certain decision on the performance of the farm.
Presentation
The topic is
presented step by step
Step one :
The teacher revises the previous topic .
Step Two :
the teacher introduces the new topic
Step Three:
He allows the pupils to give their own contributions and he corrects then when
and where the needs arise
EVALUATION:
Explain the
following farm records:
1. Consumption
record.
2. Farm
diary.
ASSIGNMENT:
Objective
Test:
1_____ is
the record of the farm products consumed by the farmer and his family as well
as farm products given out as gifts.
A. Farm
diary B. Consumption record C. Inventory record D. Profit and loss
accountE. Sales record.
2. ________
are written documents showing major activities going on in the farming
business.
A. Farm
diary B. Sales record C. Profit and loss account D. Farm records E. Input
records.
3. The
following are farm records EXCEPT A. Cash receipt B. Farm diary C. Sales
record D. Inventory record. E. Input record
4. _________
is a record of the daily activities carried out on the farm.
A.
Production record B. Sales record C. Input record D. Farm diary E.
Inventory record.
5.The
following are the importance of farm records EXCEPT.
A.It helps
us to know the number of students in agricultural class.
B. 4 It
enables the farmer to detect fraudulent practices on the farm.
C. To
determine the actual worth of the farm.
D.For taking
management decision.
E. For procurement
of loans.
REFERENCE TEXT:1
Basic of Agricultural Science, Basic 9,byAremu et al.
2.
Prescribed Agricultural Science for JSS,book 2 by Omoruyi S.A et al.