Records and Book keeping on farms

Subject : 

AGRICULTURAL SCIENCE

Term :

FIRST TERM

Week:

WEEK 4

Class :

JSS 3 / BASIC 3

Topic :

  Records and Book keeping on farms

Previous lesson: 

The pupils have previous knowledge of

     Agricultural Pricing and Marketing

that was taught as a topic in the previous lesson

Behavioural objectives :

At the end of the lesson, the pupils should be able to

• say the meaning of farm records
• Give examples of farm records
• Say the uses and Importance of various farm records

Instructional Materials:

• Wall charts
• Pictures
• Related Online Video
• Flash Cards

Methods of Teaching:

• Class Discussion
• Group Discussion
• Asking Questions
• Explanation
• Role Modelling
• Role Delegation

Reference Materials:

• Scheme of Work
• Online Information
• Textbooks
• Workbooks
• 9 Year Basic Education Curriculum
• Workbooks

Content : 

What are farm records? 

Farm records are source documents and books of entries where day to day activities on the farm are recorded.

What are the examples of farm records?

Examples of farm records are

1. Farm diary : It is a book that is used to records all daily activities that take place on the farm

2. Farm inventory : It is used to record what property that is owned by the owner of the farm. Items like cash, land, equipment, farm produce and livestock are recorded in the farm inventory book

3. Farm input records : This book is used to record all materials that are brought into the raw. This record is one of the books that will be used to calculate farm profit at the end of the year

4. Production record : It is a book that is used by the farmer to record all commercial activities that take place in the farm. This will enable the farmer to compare and contrast his projects in order to determine which one is more profitable.

5. Labour diary : Labour is man’s physical and mental activities that is directed towards the creation of goods and services that are beneficial to humans. There is a need for farmers to keep record of who collects what on the farm so as to know which Labour is more profitably employed and which one should be laid off.

6. Sales record : This is a book of original entry that is used to record all sales made by the farm or farmers. It is used to record what produce has been sold by the farmer

7. Consumption record : This book is used by the farmers to write or record some of the farm produce that have been used for personal reasons by the farmer. This personal reason may be for gift or for consumption

8. Profit and loss account : This book is used to determine if the farmer has actually made a profit or loss at the end of the financial year which is usually twelve calendar months which does not necessarily need to begin in January nor end in December. The book is used to record all the farm expenses against all income in order to determine the farm profit lose

Presentation

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

Evaluation

1. What are farm records ?

2. What are source documents ?

3. Write out four farm records ?

4. Explain the use of any four farm records that you know

Conclusion

The class teacher wraps up or concludes the lesson by giving out short notes to summarize the topic that he or she has just taught.

The class teacher also goes round to make sure that the notes are well copied or well written by the pupils.

He or she does the necessary corrections when and where the needs arise.