JSS 3 First Term Agricultural Science Lesson Note – Records and Book Keeping

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Topic: Records and Book keeping

  Content:

(a) Definition of Farm record

(b) Uses of farm records

 MEANING OF FARM RECORDS

Farm records are written documents showing major activities going on in the farming business. Or they are records of all the operations that are undertaken in the farm throughout the year. To enable a farmer to manage his farm very well, he must keep some records.

 IMPORTANCE OF FARM RECORDS

1 It shows the financial position of the farm

2 It helps the farmer to monitor the changes in prices of produce bought or sold.

3 It enables the farmer to know whether he is running the farm at profit or loss.

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