Records and Book Keeping (JSS 3)

Last Updated on July 15, 2020 by Alabi M. S.

 

AGRICULTURAL SCIENCE

PREVOCATIONAL STUDIES

THIRD TERM  

JSS 3

THEME: PRODUCE PROCESSING AND MARKETING 

TOPIC – RECORDS AND BOOK KEEPING 

LEARNING AREA

1. Meaning of Farm Records

2. Types and Uses Farm Records

3. Computer Aided Farm Records and Its Benefits

4. Meaning and Source of Book Keeping

5. Preparation of Journal from Source Record

 

PERFORMANCE OBJECTIVES 

By the end of the lesson, the students should have attained the following objectives (cognitive, affective and psychomotor) and should be able to –

1. explain what farm records are.

2. state the importance of farm records in agriculture.

3. list and explain the types of farm records.

4. describe the computer aided farm records and its benefits.

5. state what book keeping mean.

6. identify source documents.

7. prepare journal from source document.

 

ENTRY BEHAVIOUR

 

INSTRUCTIONAL MATERIALS

The teacher will teach the lesson with the aid of:

1. Specimens of farm records.

2. Charts and pictures of various types of journals.

 

 

METHOD OF TEACHING – Choose a suitable and appropriate methods for the lessons.

Note – Irrespective of choosing methods of teaching, always introduce an activities that will arouse pupil’s interest or lead them to the lessons. 

 

REFERENCE MATERIALS

1. Scheme of Work

2. 9 – Years Basic Education Curriculum

3. Course Book

4. All Relevant Material

5. Online Information

 

CONTENT OF THE LESSON  

MEANING OF FARM RECORDS 

A farm record is a document (in most cases a book) that is used to keep account of different activities, events, materials etc. regarding the farm operations.

Most Nigerian and African farmers don’t keep farm records and accounts, so they have poor farm management.

 

 

USE OF FARM RECORDS 

Farm Records are used to monitor the progress of the business such as:

1. Total purchase and supply.

2. Profit and loss

3. Worker’s salary

4. Cash at hand and in bank

5. Utilities

6. Taxes

7. Transportation

 

TYPES AND USES OF FARM RECORDS 

1. Farm diary

2. Farm inventory

3. Input records

4. Production records

5. Consumption records

6. Sales records

7. Profit and loss account.

 

COMPUTER AIDED FARM RECORDS AND ITS BENEFITS 

Computer aided farm record is the collection of data about different activities, events, materials, etc. regarding the farm operations.

 

 

BENEFITS OF COMPUTER AIDED FARM RECORDS

The benefits provided by computer aided Farm records are as follows:

1. Improves the quality in agricultural productivity.

2. It increases in agricultural productivity.

3. It manages the farm records effectively.

4. It reduces the uses of pesticide and insecticide.

 

MEANING OF BOOK KEEPING

Book keeping is the account of financial activity of enterprise – farmers.

 

SOURCE OF DOCUMENTS

1. Sales invoice

2. Purchase invoice

3. Returns inwards

4. Returns outwards

 

JOURNAL PREPARATION

1. Sales journal

2. Purchase journal etc.

 

 

PRESENTATION

To deliver the lesson, the teacher adopts the following steps:

1. To introduce the lesson, the teacher revises the previous lesson. Based on this, he/she asks the students some questions;

2. Displays different types of farm records.

Student’s Activities – Identify different types of farm records.

3. Invites a farm manager to explain more on the uses of farm records.

Student’s Activities – Listen, ask and answer questions.

4. Discusses with the students computer aided record and its benefits.

Student’s Activities – Partake in discussion on computer aided record and its benefits.

5. Develops charts of journals..

6. Facilitates discussion on how to prepare journals.

Student’s Activities – Study charts of journal and practice preparation of journal as a form of book keeping.

7. Gives a board summary.

Student’s Activities – Copy board summary.

 

CONCLUSION

To conclude the lesson for the week, the teacher revises the entire lesson and links it to the following week’s lesson.

 

LESSON EVALUATION 

Students to:

1. define farm records.

2. write short essay on computer aided farm records and its benefits.

3. match the farm records with the uses.

4. state the meaning of book keeping in agriculture.

5. state 3 source document.

6. prepare journal using sales and purchase invoice documents.

 

 

 

Smart Teachers Plan Lesson Notes - ClassRoomNotes support teachers with hands-on lesson plans/notes, printable and thoughtful teaching resources. @ClassRoomNotes - We always love to hear from you always. Stay connected with your classroom.
error: