THEME: PRODUCE PROCESSING AND MARKETING
TOPIC – RECORDS AND BOOK KEEPING
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
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.
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.
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
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
1. Sales journal
2. Purchase journal etc.
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.
To conclude the lesson for the week, the teacher revises the entire lesson and links it to the following week’s lesson.
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.