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SubjectPaid lesson

Types and uses of farm records II

ClassNotes Team 2 MIN READUPDATED 13 JUN 2026

Agricultural Science JSS 3 Second Term

WEEK 3

Types and uses of farm records II

Performance Objectives

     1. Describe the content of some farm records.

     2. Sketch sales record and profit and loss account.

Content

Consumption record

This is a record containing what the farmer and his family consumes. A record of what they consume should be kept and cost at the current market value. This is done so that he takes this into account in calculating his profit and loss account. An example of consumption record is given below.

Date

Produce

Quantity

Rate (N)

Amount (N)

30/06/08

Pumpkin leaf

1 dozen

1000.00

1000.00

30/06/08

Eggs

7 crates

350.00

2450.00

30/06/08

Dressed broiler

10kg

200.00

2000.00

30/06/08

Millet