Meaning and Importance (Uses) of Farm Records | Types of Farm Records | Computer Aided Farm Records and Its Benefits | Meaning and Source of Documents | Journal Preparation JSS 3 Agriculture

AGRICULTURE

JUNIOR SECONDARY SCHOOL (JSS 3)

THEME – PRODUCE PACKAGING AND MARKETING 

TOPIC – RECORDS AND BOOK KEEPING

LEARNING AREA 

• Meaning of Farm Records

• Types of Farm Records

• Importance (Uses) of Farm Records

• Computer Aided Farm Records and Its Benefits

• Meaning and Source of Documents

• Journal Preparation

INSTRUCTIONAL MATERIALS

1. Specimens of farm records

2. Charts and pictures of various types of journals.

LEARNING OBJECTIVES

By the end of the lesson, students 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.

CONTENTS OF THE LESSON

LESSON 1 – DEFINITION 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.

Mainly, it is influenced by the fact that most of the farmers in Nigeria are illiterates and can hardly read or write.

LESSON 2 – USES (IMPORTANCE) 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

LESSON 3 – TYPES AND USES OF FARM RECORDS

There are different types of farm records a farmer should keep to run a successful farm business,

1. farm diary

2. farm inventory

3. input records

4. production records

5. consumption records

6. sales records

7. profit and loss account.

LESSON 4 – COMPUTER AIDED FARM RECORDS AND ITS BENEFITS

Computer aided farm records are software programs or applications designed for the collection of data about different activities, events, materials, etc. regarding the farm operations.

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

1. It saves time.

2. It improves the quality in agricultural productivity.

3. It improves accuracy.

4. It is easy to understand.

5. It manages the farm records effectively.

LESSON 5 – DEFINITION OF BOOK-KEEPING

Book Keeping is the keeping account of financial activity of the 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.

 

LESSON PRESENTATION

TEACHER’S ACTIVITIES

The teacher,

1. displays different types of farm records.

2. invites a farm manager to explain more on the uses of farm records.

3. develops charts of journals.

4. facilitates discussion on how to prepare journals.

5. summarizes the lesson on the board.

 

 

STUDENT’S ACTIVITIES

The students,

1. participate actively in the class discussion on computer aided record and its benefits.

2. study charts of journal and practice preparation of journal as a form of book keeping.

3. copy board summary.

LESSON EVALUATION

Teacher asks 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.