Farm Records and Account – SS2 Livestock Farming Lesson Note (Third Term)

Farm records are written documents that show everything that happens on a farm daily. They act as the memory of the farm, so a farmer does not have to rely on remembering details such as how many bags of fertiliser were bought three months ago or which goat gave birth last week.

Behavioural objectives

By the end of the lesson, students should be able to:

• explain what farm records are;
• state five reasons why farm records are important;
• describe the six types of farm records;
• list the steps for good record keeping;
• draw a simple sales record table.

What are farm records?

A farmer’s pen and paper can matter as much as the hoe or the cutlass. Farm records are written documents that show everything that happens on a farm daily, and they are the “memory” of the farm. A person can easily forget details, so we write them down.

The golden rule of farming: If it isn’t written down, it didn’t happen!

Why are farm records important?

Some students think record keeping is “extra work”, but for a serious farmer it is the most important work. The reasons are:

1. To know your profit: Without records, you might be selling your eggs for ₦3,000 when you actually spent ₦3,200 to produce them. Records tell you if you are winning or losing.
2. To get bank loans: No bank will give you money if you just “tell” them you have a good farm. They want to see your record books to prove your business is real.
3. For better planning: If your records show that your maize died in July last year because of a dry spell, you will know to plant earlier or later this year.
4. Tax purposes: The government uses your records to calculate fairly how much tax you should pay.
5. Management decisions: Records help you decide which animals to keep and which ones to sell. For example, if a cow isn’t producing enough milk, the record book will “expose” her.

What are the types of farm records?

There are many types of records, but every student should know these six.

1. Farm diary

This is like a personal journal. You write down the date and what you did that day.

• Example: “March 3rd: Applied fertiliser to the North field; repaired the poultry fence.”

2. Farm inventory

This is a list of everything the farm owns at a particular time. It includes land, buildings, tractors, tools, and even the number of bags of feed in the store. It helps you know the total value of your farm.

3. Production record

This tracks what the farm is actually producing.

• For crops: How many baskets of tomatoes were harvested?
• For livestock: How many litres of milk or how many crates of eggs were collected today?

4. Input record

This tracks everything you “put into” the farm. This includes seeds, fertilisers, chemicals, and even the hours of labour provided by workers.

5. Labour record

This shows who worked, what they did, and how much they were paid. It helps you know if you are spending too much on wages.

6. Sales and purchase record

This is the “money book”.

• Purchases: Everything you spent money on (outflow).
• Sales: Everything you got money for (inflow).

How do you keep good farm records?

You don’t need a computer or fancy software to keep records. A simple notebook and a ruler are enough.

Steps to good record keeping

1. Be consistent: Write in your book every single day. If you wait until the end of the week, you will forget the small details.
2. Be honest: Don’t write that you harvested 50 bags of maize if you only got 30. You are only cheating yourself.
3. Be organised: Use different pages or different notebooks for different things. Don’t mix your “chicken feed” costs with your “school fees” payments.
4. Keep receipts: Whenever you buy something, pin the receipt to your record book.

Class practical activity

Take a page in your notebook and draw a simple sales record table with the following columns:

• Date
• Item sold
• Quantity
• Price per unit
• Total amount

Teacher’s closing note

Records are the “eyes” of the farmer. A farmer without records is like a driver driving at night without headlights: moving, but not knowing where he is going.

Evaluation

1. What are farm records?
2. State three reasons why a farmer should keep records.
3. What is a farm inventory? Give two examples of items it includes.
4. Which type of record shows who worked on the farm and how much they were paid?
5. List the four steps to good record keeping.

Assignment

Imagine you have 10 chickens at home. For the next three days, keep a “feed and water record” for them. Write down how much feed you gave them and any observations (for example, “one bird looks dull”).