Types of farm records (continued)
Types of farm records
Basic 6 /Primary 6
Instructional Materials :
Samples of books of accounts profit and loss, sakes book etc
Previous Knowledge :
Pupils have been taught The importance of keeping farm records in their previous lessons
Behavioural Objectives : At the end of the lesson, the pupils should be able to
- Mention at least five farm records
- Explain the Usefulness of farm records
- Say what each record is used for
- Say why keeping these records are necessary
- Online Resource Materials
- Various Textbooks
- Lagos State Upper Primary Scheme of Work
Farm Diary : This book is used to keep record of day to day activités of events that occur on the farm. It’s just like the book of original entry where all records of activités must be kept
Farm Inventory : The farm inventory is a book that is used to record all valuable matetials, assets, raw materials or stocks that can fetch in money to the farm. Farm investor also consists of records of other assets of the farm like motor vehicle, building, livestock etc
Input Records: This record gives details of the size or quantity of input utilized to the farm e.g fertilizers, feed for livestock, amount of seeds used, labour, medication, stock of livestock etc. It enables the farmer know whether he is using too much animal feed or much seeds as the case maybe, before too much losses are incurred.
Production Records: This farm record is used to record, measure, evaluate and assess the productivity of the land, labour and capital that have been committed into productivity and profitability on the farm and how successful farming operations generally have been . It shows whether a particular livestock is doing well or not
Profit And Loss Accounts: This farm record is used to record all farm income and expenditure so that either profit or loss can be determined . The left side has to do with liablilities and payments (purchased and expenses) While the right hand side is concern with Assets and Revenue (Sales and Receipts). This record is opened at the beginning of the farm year of cropping season, and closed at the end of the period.
Consumption Records: Just as the name of the farm record implies, it is used to record the amount of farm produce that are not sold but consumed. Not all produced are put to sale. This records the quantity harvested and consumed by the farmer and his family, or given out, but not sold.
Sale Records: This farm record is used by farmers so monitor or record that amount of total sales that is made on the farm by selling livestock and farm produce. Sales record tells a farmer how much he is making. It helps the farmer not to spend too much and also help him in adequate farm planning.
Purchases Records : This farm record is used to record all purchase of raw materials, assets or building that will be used on the farm for further production activités on the farm
The topic is presented step by step
Step 1: The class teacher revises the previous topics
Step 2. He introduces the new topic
Step 3: The class teacher allows the pupils to give their own examples and he corrects them when the needs arise
Mention and write out short notes on any five farm records that you know
The class teacher marks the pupils notes
Read your notes