Performing record keeping

TECHNICAL EDUCATION AND SKLLS DEVELOPMENT AUTHORITY
REGIONAL TRAINING CENTER- CALABARZON

WEBSCRIPT ORGANIC AGRICULTURE PRODUCTION
MODULE PERFORMING RECORD KEEPING
TITLE
Objectives At the end of this module , you should be able to:
1. Understand the importance of keeping an appropriate record
system in the farm.
2. Compare different systems for keeping farm records.
3. Collect, interpret and analyse data from a nearby farm.

Introduction Success in farm business is unlikely if the farmer does not know how
to create, keep, file, monitor and maintain good farm records. With
the present-day farm operations becoming more and more business
oriented, a farmer needs to be both a good producer and good
financial manager. This lesson focuses on helping farmers and
aspiring ones to keep good, accurate records through carrying
inventory activities, maintaining production records, and preparing
financial records.

LESSON 1. CARRY INVENTORY ACTIVITIES
Introduction
This lesson will guide you through the importance of record keeping
TOPIC 1 and inventory management procedure in the farm. Knowledge on
FARM how to carry inventory activities in the farm is one of the many
RECORD attributes a farmer must have to ensure profitability and productivity.
A farm inventory is just one among the farm records that the farmer
can use to monitor farm operations. These records will not
guarantee that the farm business will be a success, but without it, it
will certainly fail.
A farm record is the written account of the different activities and
operations in the farm which is one of the key tools a farmer must
employ to keep track of his business.

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SUBTOPIC 1
IMPORTANCE
OF FARM
RECORD

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SUBTOPIC 2. Farm Records can be classified into three categories:
THREE TYPES
OF FARM • Inventories
RECORDS • Production Records
• Financial Records

TOPIC 2. FARM • A farm inventory includes a complete listing of all that farms owns
INVENTORY and owes at a particular date, generally at the beginning and ending of an
agricultural year. It includes not only the listing of physical assets but also
assigning values of all such assets, liabilities and debts as well.

• Inventory - in simple terms it means keeping track of raw materials
and finished products in stock. When we talk about agricultural inventory,
those are various fertilizers, pesticides, fuel or seeds that farmers use in
their production.

SUBTOPIC 2
VALUING FARM
RESOURCES
AND OTHER
INPUTS DURING
INVENTORY

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Depreciation of Farm equipment and machinery means loss of their
value due to age, wear and tear. In the farm the Straight line method is
most commonly used

Straight line depreciation formula=Purchase value-scrap\
Useful life in year

SUBTOPIC 2. Like any planning process, farmers need to know where they are before
INVENTORY AS A they can decide how to proceed. The inventory will give ideas to the
COMPONENT OF farmer on the following:
FARM PLANNING
AND BUDGETING  current farm operation
 list of non-land assets, availability of inputs in terms of availability

and timing
 types and quantities of inputs, etc..

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This will help the farmer in assessing the overall farm viability and
estimating the financial resources needed.

TOPIC 3. Why conduct a safety inspection?
CONDUCTING
FARM SAFETY Not only is it the right thing to do, but a safe farm protects the farm owner
INSPECTION or manager by limiting the likelihood of costly accidents. Safe farms
protect co-workers, children, other family members, and animals from
accidental injuries that can destroy a livelihood and devastate a family.

What should be inspected?

. At a minimum, the following
facilities should be inspected:

 barns and buildings

https://www.google.com/search?q=barns+and+buildings&source=lnms&tbm=isch&sa=X&ved=2ahUKEwjKrL-
K2L7pAhXkyIsBHQLSDi4Q_AUoAXoECBQQAw&biw=1366&bih=625

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 animal facilities

.https://www.google.com/search?q=animal+facilities&tbm=isch&ved=2ahUKEwi--r-
23L7pAhUIUJQKHf9LAYMQ2

 grain storage and handling facilities

https://www.google.com/search?q=grain+storage+facilities&tbm=isch&ved=2ahUKEwiNxMaN3L7pAhUCx4sB
HciFA4EQ2-

 workshops

https://www.google.com/search?q=Farm+workshop&tbm=isch&ved=2ahUKEwi--r-

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23L7pAhUIUJQKHf9LAYMQ2-

 Chemical Storage and Handling Facilities

https://www.google.com/search?q=Chemical+storage+&tbm=isch&ved=2ahUKEwjur6PV4b7pAhUE
eZQKHTVpCocQ2-

 farm machinery

https://www.google.com/search?q=farm+machinery&tbm=isch&ved=2ahUKEwjR-
N7w4L7pAhURx4sBHVG8AuAQ2-

 fuel storage and handling facilities

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https://www.festtanks.com.au/blog/farm-fuel-tanks/

 general farmstead

https://www.google.com/search?q=farmstead&rlz=1C1GGRV_enPH751PH751&source
lnms&tbm=isch&sa=X&ved=2ahUKEwjPnpu05L7pAhWxGqYKHWwZDg0Q_AUoAXoECBUQAw&biw=1366&bi
h=576

Who should do the inspection?
 The farm owner

https://www.google.com/search?q=the+farm+owner&tbm
=isch&ved=2ahUKEwiakuK15L7pAhVUzIsBHWryA68Q2-

 The farm manager

https://www.google.com/search?q=the+farm+manager&tbm

=isch&ved=2ahUKEwilv4e45b7pAhXDBaYKHR5VBMgQ2-

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 Safety professionals

Shttps://www.google.com/search?q=safety+professionals&rlz=1C1GGRV_enPH751PH751&source=lnms

 Inspectors

https://www.google.com/search?q=Farm+inspector&tbm=isch&ved=2ahUKEwjvx9b5577pAhUMHqYKHWJgCv
EQ2-

How long will an inspection take?

 The length of time required to conduct an inspection will vary with
the size and variation of farming facilities. A small farm safety
inspection may only require 30 minutes to an hour. Large farms with
several operations may require several days.

Topic 4. THREE  Manufacturing Defects
COMMON TYPE This occurs when mistakes during the assembly process cause
OF EQUIPMENT loose or missing fasteners and other defects. Often, this results in
DEFECTS severe and sometimes fatal injuries.

 Design Defects
When a company designs equipment without proper safety guards,
shutoff switches, and protective enclosures agricultural workers are
at risk. This happens all too often.

 Marketing Defects Date Developed: Version 2
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Every year, equipment lacking necessary instruction manuals or
product labels injure farm workers. The company must list all risks
associated with their product on a warning label or in the instructions
for use of the product. The company is also obligated to warn of the
dangers of misusing the product. While a product does not have to
cause injury to warrant failure to warn, marketing defects are
typically found after a product injures consumers.

LESSON 2 MAINTAIN PRODUCTION RECORD

Introduction Farm production Records are one of the many important
management tools in a farm business. Keeping accurate and up-to-
TOPIC 1 date production records is vital to the success of any business –
PRODUCTION agricultural businesses are no exception.
RECORD AND These records provide information on the input output relationship
ITS of different enterprises on the farm. These information are useful
IMPORTANCE both for measuring production efficiency and measuring farm plans.

Production records are used as part of record keeping farming to
help with the management of a farm. Farm management includes:
• Planning of crops and breeding of animals
• Keeping track of crops and livestock performance
• Planning of production based on the previous season
production records

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SUBTOPIC 1 Types of production records:
TYPES OF • Crop Cultivation Records-includes all the various fields or
PRODUCTION orchard numbers, production size, yield potential or soil analyses of
RECORDS
the land used for that specific crops. It also includes cultivation

records like fertilization, seedling, cultivation methods, weeds, and

pest control, time of application and crop yields.

https://www.google.com/search?q=Crop+Cultivation+Record&rlz=1C1GGRV_enPH751PH751&source=lnms&tbm=isch&
sa=X&ved=2ahUKEwjI1cum7L7pAhUEGKYKHSbODZoQ_AUoAnoECA0QBA&biw=1366&bih=625

 Livestock Production Records-included here are feeds, medicine
dosing, marketing cost, and individual animal records like milk
production, weight gains, calving records, etc..

https://www.google.com/search?q=Livestock+Production+REcord&tbm=isch&ved=2ahUKEwjV7NGo7L7pAhU
VKqYKHWswCaUQ2-

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 Labour Records-Labor matters such as service contract of staff,
wages received, rations, medical cost, benefits, number of
labourers, loans, etc..

https://www.google.com/search?q=Farm++Machinery++Records&tbm=isch&ved=2ahUKEwjmnKbE7r7pAhUL
Z5QKHVHHCkUQ2-cCegQIABAA&oq=Farm++Machinery++Records&gs_lcp=CgNpbWcQDFCx-

 Machinery Records-included here are the machinery information
such as model type, age, book value, repairs, service records, hours
worked and insurance.

https://www.google.com/search?q=Farm++Machinery++Records&tbm=isch&ved=2ahUKEwjmnKbE7r7pAhUL
Z5QKHVHHCkUQ2-cCegQIABAA&oq=Farm++Machinery++Records&gs_lcp=CgNpbWcQDFCx

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TOPIC 2. FARM  If planting material is sourced from the farm, a record shall be kept
INPUTS NEEDED of any chemical, fertilizer used and the reason for usage.
IN PRODUCTION
THAT NEEDS TO  A document that guarantees seed quality shall be on the farm.
BE RECORDED
AND  A written plan to minimize contamination hazard of GMO,
DOCUMENTED Genetically modified organism shall be made available.
AS PART OF
QUALITY  Maintain records of any significant hazards associated with the use
CONTROL of fertilizer.

 Maintain records of water testing for irrigation and fertigation.

 A record of chemicals obtained should be maintained.

 A record of chemical application and those that kept in storage must
be maintained.

 The location of bait traps shall be recorded

 Training records of workers in personal hygiene.

 Production sites shall be identified by a code and recorded.

 Trainings of staff regarding their functions must be recorded.

 A record carried out to identify new emerging risks and actions taken
to correct deficiencies shall be kept.

 Records of application of fertilizers that is done by a competent
person

 Records for technical authorization of all chemicals applied

TOPIC 3 CODES  Republic Act No. 10611 –“ An act to strengthen food safety
AND LAWS IN
QUALITY regulatory system in the country to protect consumer health and
CONTROL
facilitate markrt access of local and food products , and for other
purposes ‘ otherwise known as the “Food Safety Act of 2013”

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 Republic Act No.7394, otherwise known as the Consumer Act of the
Philippines, declares that it is the policy of the State to protect the
interests of the consumer, promote his general welfare and to
establish standards of conduct for
business and industry to implement measures to achieve, among
others, the protection against deceptive, unfair and unconscionable
sales acts and practice

 Republic Act No. 7308- “Seed Industry Development Act of 1992”
This Act shall be known as the Seed Industry Development Act of
1992. It intends to promote and accelerate the development of the
seed industry and, for this purpose, the Government ) conserve,
preserve and develop the plant genetic resources of the nation;

 RA 10817-covers the national standards for Halal (DA BAFS-
primary and post-harvest foods; DOH FDA – processed and
prepacked foods, drugs and cosmetics.

SUBTOPIC 1. 5S 1. ‘Sort’ –Separate everything into keeps and throw-aways (Ruthlessly
IN THE eliminate everything that is not needed for your production system.
PRODUCTION
SITE OF A FARM Questions to ask:
 Is the item really needed?
 If so, is it needed in this quantity?
 If it is needed, does it need to be located here?

(Note: bring to the “Red tag room , those are not currently needed)

2. ‘Set in order’ –Decide designated storage place for all kepts. Take all
the tools out of the toolbox, put hooks and magnets on the walls and hang
them there.

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3. ‘Shine’-Clean all workplaces

https://econoshift.com/en/5s-in-farm-

. 4. ‘Standardize’-The first 3s should always be conducted the same way.
Take pictures of each workplace, hang them on the wall with instructions.

https://econoshift.com/en/5s-in-farm-

5. ‘Sustain’-Make a mechanism to keep things in that condition
constantly.

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SUBTOPIC 2. 3RS With green waste becoming increasingly recycled in homes around the
IN THE FARM world, agriculture is also turning to recycling methods in order to reduce the
amount of waste it has to pay to get rid of agricultural wastes in the farm
that can be recycled:

 Green waste such as old trees, branches, and hedges can be easily
separated and shredded for reuse

whttps://www.google.com/search?q=Shredding+Green+Wastes+in+the+farm&tbm=isch&ved=2ahUKEwjn4bfD
9r7pAhU5JaYKHYGSCU0Q2-

 Mounds of used soil or waste from the ground can be crushed using
a cone crusher, and passed through a trammel to provide you fresh
top soil, and clean rocks which are useful for landscaping

https://www.google.com/search?q=soil+from+the+ground+is+crushed&tbm=isch&ved=2ahUKEwi9lLfo977pAh
XoGKYKHT86DEEQ2-

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 Plastics from your farm, such as bale wraps, feed bags and buckets,
and any kind of plastic container, can all be separated and then
baled together easily for sale.

https://www.google.com/search?q=bale+wraps%2C+feed+bags+and+buckets&tbm=isch&ved=2ahUKEwiFt93
B-L7pAhVE1ZQKHcOZCLsQ2-

 Plastics - Silage and Domestic Waste

https://www.google.com/search?q=silage+and+domestic+waste+in+the+farm&tbm=isch&ved=2ahUKE

 Hazardous substances and their containers – chemicals

https://www.google.com/search?q=Chemical+containers+in+the+farm&tbm=isch& ved=2ahUKEwjSwuP_-
b7pAhXazIsBHZ_WBvcQ2-

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 Packaging – cardboard

https://www.google.com/search?q=Cardboard+packaging+in+the+farm&tbm=isch&ved=2ahUKEwi-gZvt-
r7pAhVrzYsBHY6TDnAQ2-

 Treated and untreated timber – old fencing

https://www.google.com/search?q=treated+and+untreated+timber&rlz=1C1GGRV_enPH751PH751
&source=lnms&tbm=isch&sa=X&ved=2ahUKEwi_gYfOhcTpAhWByYsBHfIcDuQQ_AUoAXoECAwQ
Aw&biw=1366&bih=625

 Metals - redundant machinery

https://www.google.com/search?q=metals+in+the+farm&tbm=isch&ved=2ahUKEwjwr6it

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 Tyres – ex silage weighting down

https://www.google.com/search?q=Tyres+in+the+farm&tbm=isch&ved=2ahUKEwjJ79SA_L7pAhUPHqYKHTQ
JAroQ2-cCegQIABAA&oq=

 Construction and demolition waste

https://www.google.com/search?q=demolition+waste+in+the+farm&rlz=1C1GGRV_enPH751PH751&source=l
nms&tbm=isch&sa=X&ved=2ahUKEwjqssy0icTpAhUFVpQKHUDNDrkQ_AUoAXoECAwQAw&biw=1366&bih=
625

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TOPIC 4.  Individual Performance Record
PRODUCTION  Kids Records
RECORDS USED  Animal Health Records
IN MONITORING  Egg Record Log
PRODUCTION IN  Greenhouse Seedling Record
THE FARM  Greenhouse Transplanting Record
 Crop Planting Record
 Daily Harvest Data
 Field Harvest Record
 Daily Market Sheet
 Materials Inventory
 Organic Material Application Record
 Organic Farm Daily Work Log
 Input Record
 Compost Production Record
 Seed and Planting Stock Record
 Equipment Cleaning Log
 Food Processing daily log
 Batch Product Log
 Finished Product Inventory Log

Compose Pile Tracking Sheet 2012 Date Made:
Pile Name: Manure Spreader Used? Y/N
Location Made:

Compost Mix Ratio and Ingredients

%Mois Amou Bulk Free Temp. Fan Fan Other
ture nt Density Air +/- Speed
Water Space
Added

Notes ( characteristics, smell feel, look, etc.)

Date Locati Temps(T, %Mois Fan Speed Notes

on M,B) ture +/-

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Crop Planting Record

DATE CROP LOCATION AMOUNT (pounds NOTES

of seed or # bed ft)

Greenhouse Transplanting Record

T DAT TRAN CROP VARIET FARM QTY SIZE: NAME
72’4”,
R E ON SPLAN Y Or gal

A TAG T

N DATE

S

P

L

A

N

T

O

N

L

Y
TRANSPLANT ONLY

Equipment Cleaning Log

Farm Name:_____________ Crop year:______________

Type of equipment Date Cleaned Cleaned By

Additional Notes:
___________________________________________

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Input Records

Farm Name: ___________________ Crop Year: ____________________

Date Field name/ Material Purpose Quantity Application

# or Applied (Brand Applied Rate

Greenhouse Name,

Manufacturer,

Formulation,

Source)

Additional Notes and Observations:
____________________________________________________________

Seed and Planting Stock Records

Farm Name: ____________________ Crop Year: ______________________

Conventional Seed and Planting Stock

Information

Crop Variety Supplier Lot # Treated? Confirm Search for

(Yes or GMO/ organic

No) treatment equivalent

Explain: status documented

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Daily Market Sheet MARKET SHEET From Total NOT
Marketer(s): Mkt Sold ES
DATE:_____ TUE or THUR Price To Mkt
Produce, VARIETY UNIT

S

Organic Material Application Record

BUSINESS NAME: _____CERTIFICATION NUMBER: _____ COUNTY _____STATE____

Produ Type Source Site, Date of Quanti Applicatio

ct of of field or Applicatio ty n Rate

Name materi materi area n Applie

al al where d

material

was

applied

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ANIMAL HEALTH RECORDS Treat Durati Dosag Animal
N ID Date Clinical Diagn ment on of e& Recove
o Signs osis plan Treat Route red
ment of (yes or
Admin no)

FIELD HARVEST RECORD
DATE CROP VARIETY UNIT QUANTITY NOTES

GREENHOUSE SEEDING RECORD
DATE CROP VARIETY FARM AMT NAME

S
E
E
D
S
O
N
L
Y

SEEDS ONLY

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FIELD ACTIVITY LOG
This all purpose form can be used to keep track of all activities that occur on a

given field/parcel (such as mulching, planting, irrigating, mowing, monitoring pests etc.)
Farm Name: ________ Crop year_____

Date Field name/# Activity Notes
or Greenhouse

HARVEST RECORDS

This form can be used to record when and what you harvest and what you do with the

harvested products afterwards.

Farm Name:________ Crop year: __________

Harvest Date Field ID Crop Type Quantity Where Stored

or Sold

CSA Harvest Record Harvest bins
Circle: Green:
Date: Grey:
# full share:
# half shares: # per box Total for # per box Total for Combine
all half all full d total
Crop Units shares share

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Composed Production Records
This is an example of a form that can be used if you produce on-farm compost
Farm Name: ____________Production year: _______________
Compost Pile, Windrow or Unit ID:_____________________ Date
Started:_______________
Describe your compost production method: ___________________

Feedstocks Used/Sources (including Estimated C/N Ratio

Record date, temperatures maintained and if pile was turned:

Dates Temperatures Turned (Yes or No)

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Organic System Plan Materials Inventory (Section K)

Farm/ Grower Name: Certification on #:

List all materials you plan to use this production year below. Use your application

records or materials list from last year’s inspection report as a reminder. Crop

Production Aids include grafting materials, potting soil mixes, greenhouse materials,

growth regulators, pH adjusters, buffers, sticking agents, spreading agents, etc.

Material Location of 201 Type of Material Bran Gen Grower Comments

Materials 2 d eric

Application Appr Mat

oved eria

ls

Bran Where Provide Additional

d will you information in the

Nam apply information if the

e or the material you plan to

Sour materia use meets one of the

ce l? below criteria:

List  Brand name

specific materials not

crops approved on

WSDA or by

OMRI: List all

ingredients

 Generic Materials

approved by

National Organic

Standards

Office use (205.601): List all
International Crops
Fertility Input ingredients
Pest Control
Disease Control  Raw,
Weed Control
Crop Production Aid uncomposted
Post-Harvest
OMRI manure products:
WSDA List
Natural Approved List expected
Synthetic Approved
application and

harvest dates.

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LESSON 3 TECHNICAL EDUCATION AND SKLLS DEVELOPMENT AUTHORITY
REGIONAL TRAINING CENTER- CALABARZON

PREPARE FINANCIAL RECORDS

INTRODUCTION Having a good background knowledge on preparing Financial Records is
an important and necessary aspect of operating a farming enterprise.
Farmers prepare financial records to know their income and expenses and
they use it as a decision making tool in their farm operations.

TOPIC 1 FARM A Farm Financial Record provides valuable efficiency on the economic
FINANCIAL efficiency of the farm. Financial records track operating expenses,
RECORDS equipment, feed and seed purchases, fertility expense, wages and
salaries, depreciation expense and interest and loan payments.

Topic 2. Cost of production is the money value of all your inputs for growing a
Production Cost specific crop. For example, to produce a hectare of tomatoes, these
and Farm inputs would include so many units of seed, fertilizer, irrigation water,
Revenue labor and machinery time, etc. Each of these units has a money value.
Add them up, and you have the cost of production for the crop.

Production cost of farm products vary considerably from farm to farm
and season to season. Crop production cost include:

 Land preparation cost (rental cost or fuel and the maintenance cost
of farm machinery)

 Input costs(expenses for materials used in production such as
seeds, fertilizers, farm yard manure and pesticides)

 Labor cost (the monetary valuation of family and hired labor at
prevailing market rate.

 Land rent

Livestock Production Cost include:
 Feed expenses (green and dry fodder and concentrate feeding)
 Health costs (medicines and veterinary consultancy fees) and
 Labor and management cost

Knowing the production costs of your crops will help you to:
 determine how well your farm business is doing

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 evaluate how efficiently resources are being used in your farm
operations

 predict how your business will respond to specific changes
 make other useful decisions for attaining your goals.

ESTIMATING COST FOR INPUTS AND RAW MATERIALS

Example: If you use 45 kg of fresh tomato seed in a hectare of land at
100 per kg, your seed cost is 4,500.00 pesos (the seed quantity
multiplied by its price).

 Costs for fertilizer, pesticides, irrigation water, and hired labor
can be determined the same way.

 Production expenses that aren't itemized also are included in
this category as miscellaneous expenses. These can include
entries to cover expenses such as office use, supplies,
bookkeeping, and legal fees.

 "direct operating costs" are used only in the production of one
specific crop. Expenses that vary in direct proportion to the size of
the enterprise. Examples of direct costs would include: veterinary
expenses, fertilizer for vegetable/fruit crops, or livestock feed

 A "variable cost" category means that its values can fluctuate,
depending upon the amount of input used. These inputs can be
changed during the production process to bring about changes in
output. Examples of variable cost items include seed, fertilizer,
lime, gasoline, diesel fuel, oil, lubricants and herbicides.

 Fixed costs are costs incurred even if no output is produced. They
arise because a quantity of fixed resources is used during the
production period even if there is no production. There are
several examples of fixed costs, such as Depreciation, Interest,
Rent and Repairs, Taxes and Insurance. Depreciation is a non-
cash expense that reduces the value of an asset as a result of wear
and tear, age, or obsolescence over the period of its useful life. The
straight line method is the simplest and the most
straightforward way of calculating depreciation. Simply divide
the current cost of the machine by its useful life.

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Depreciation Example:

The cost of a tractor is 600,000.00Php. It has a useful life of 7 years.

Therefore each year, one seventh of the cost of the tractor is taken off its
value and added to the enterprise costs. The formula is as follows:

Depreciation /year=Purchase price (Php)
Useful life (years)

600,000.00Php =85,714.29 Php
7 years

Each year, for seven years, 85,714.29 will be the fixed cost to the farm.
This fixed cost remains on a yearly basis until the tractor comes to the end
of its life.

Farm Revenue-it is the total value of output of the farm measured in terms
of the farm gate prices. Farm revenues are derived from farm income,
sales of capital items and other farm related cash sources.

 Farmgate Prices- Prices received by farmers for the sale of their
crops, livestock, and poultry at the location of farm

 A farm income statement (sometimes called a farm profit and loss
statement) is a summary of income and expenses that occurred
during a specified accounting period.

The formula for calculating per hectare revenue for each crop is as
follows:

Total Revenue from crop
sector=Production of crop (kg/ha) X
Price of the crop (Price/kg)

For example: If a farmer harvested 1,000 kgs of cassava in a 1 (one) ha
land and sold it at 30.00 pesos per kilogram, what is the per hectare
revenue?

Total Revenue = 1,000 kg /ha X 30.00 pesos/kg
= 30,000.00 pesos

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The formula for calculating the revenue from livestock is as follows :

Revenue from livestock=Total milk
production at farm X Price of milk
/liter + Income from Livestock Sale

Gross Income ( Value of production for crop enterprise) –the gross
income or value of production is the money received from the sales of
produce plus the value of unsold produce

Gross Income=Money from sales of
produce + value of unsold

For example: Let us say that a farmer harvested 3 tons of cassava.
The farmer sold it at the market 30, 000.00 pesos/tone .It cost
1,000.00pesos /tone to take the cassava to market without other
related expenses.

The outcome of this is as follows:
The farmgate price was : Php 30,000.00/tonne-Php1,000.00/tonne
=Php 29,000.00/tonne

The gross income was: Php 29,000.00X 3tonnes=Php 87,000.00

Produce Sold –The money received from the amount of the farm
product sold on the market is part of the gross income.

Income from sales=Quantity of
produce sold X Farmgate price

Produce consumed by the farmer’s family/workers-Some of the
farm’s products will be consumed (eaten) by the farm family and/or
the workers

Value of produce
consumed=Quantity of produce
consumed X Farmgate price

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Produce put in storage – The portion of the harvest that is stored has
value. The contribution to gross income from produce stored is equal to
the value of produce stored.

Value of produce stored=Quantity of
produce stored X farmgate price

By-products-An example is manure from an enterprise .This has value
and if it is sold, the contribution to gross income is equal to the income
received from the sale of the by-product.

Value of by-product used on the
farm=Quantity of by product used X
price of by -product

Income of by-product=Quantity of
by-product sold X Price of by-product

Total value of by-product used on
the farm=Income from by-product
sold + Value of by-product used on
the farm

Therefore the gross income of an enterprise is calculated as follows:

Gross income for crop enterprise

Gross income of 1 hectare of corn

Income from sales + Value of
produce sold + Value of produce
stored + Value of by-products on the
farm = Total gross income

Corn grain sold 11 bags of 90 kg at Php 650.00/bag= Php 7,150.00

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Grain consumed at home 2 at 450.bags of 90 kg at Php 650.00/bag
=Php1,300.00

Stover sold as by-products 5 tonnes at Php 450.00/tonne = Php 2,250.00

Gross income =Php 7,150.00 + Php 1,300.00 + Php 2,250.00=Php
10,700.00

Gross Margin -it refers to the remaining income from the enterprise after
the variable costs are deducted. It can help farmers to do budgeting. A
profitable enterprise has a positive gross margin

Farm Profit (or whole farm income ) is an estimate of the overall profitability
of the farm as a whole

Farm profit or whole farm
income=Gross Margins of all
enterprises –Fixed costs

Sample Income and Expense in Farm

Sample Computation of Farm Income and Expenses

1. Inventory of livestock , crops, Php
etc, at end of the year 4,859.10
2. Sales of livestock , crops, 4,331.21
etc , during year
3. Total Php
9,190.31
4. Inventory of livestock, crops, 4,796.75
etc at the beginning of year 5,006.75
4,183.56
5. Cost of livestock , crops 210.00
purchased during year Version 2
Page 33 of 41
6. Total

7.Gross Profits (Subtract item 6
from item 3)

8. Expenses-Feed purchased 193.75
9. Labor Hired 400.00

10. other farm expense 1,202.27

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11. Repairs on Machinery 91.05
12. Depreciation of Farm 175.40
Property
13. Farm Machinery 219.07
14. Total Items 8-13
NET FARM PROFIT( Subtract 2,281.54
Item 14 from item 6) 1,902.02

How to Summarize the Account Book
To summarize the record, we total the inventories for the beginning

and also for the end of the year. This gives us the total value of livestock,
crops, feed and supplies on hand at the beginning and end of year. If to the
CLOSING INVENTORY (end of year) , we add the TOTAL SALES or
RECEIPTS and from this sum , subtract the OPENING INVENTORY
(Beginning of year) and the value of livestock purchased during the year,
we have the GROSS FARM INCOME or GROSS PROFITS.

To arrive at te NET FARM INCOME or NET FARM PROFIT, we
subtract certain EXPENSES and DEPPRECIATION CHARGES from the
gross income. The items of EXPENSE which we deduct are those for:

a) FEED PURCHASED
b) LABOR HIRED
c) REPAIRS ON PERMANENT IMPROVEMENTS
d) REPAIRS ON MACHINERY
e) OTHER FARM EXPENSES (such as taxes, insurance, rent, interest,
miscellaneous expenses not classified above.
f)DEPRECIATION on FARM PROPERTY and on FARM
MACHINERY . (This is an attempt to charge off machinery. The percent of
DEPRECIATION that is charged depends upon the useful life of the
building or machine. For instance, if a wagon lasts 20 years, then 5 % of
the original cost is charged off each year.
The NET FARM INCOME is really made up of three parts, or, rather ,
should be attributed to three sources:
a) The labor of the operator and his skill as a manager
b) Unpaid family labor
c) Return on the capital invested

If you subtract from the NET FARM INCOME the estimated value of the
family labor and 5 % interest on the capital actually owned, we have left an
amount which we call LABOR INCOME. This is what the farmer actually
receives for his labor and his skill as a manager of the business.

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TOPIC 3. CASH RECEIPT
FINANCIAL
RECORDS MONTH _____________________

GENERAL LEDGER # _____________________

D ACCOU ACC SA AMOU OT OCC ACC C DISC OT

A NT OUN LE NT HE OUN OUN A OUN HE

T ACCRE T S RECEI R T T S TS R

E DITED NUM VABLE DEBI NUM H

BER TED BER

ANIMAL SALES DATE BUYER
OF
NO. TAG BREED SEX VALUE OF PRICE
NO. ANIMAL ANIMAL SALE
SOLD FOR

1.
2.
3.
4.
5.
6.
7.
8.

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STRAIGHT LINE DEPRECIATION SCHEDULE

Date: ____________________

ITE TOT DATE DEPREICAT TOTAL ANNUAL DEPRECIAT

M AL PLAC ION DEPRECIAT DEPRECIAT ION TIME

COS ED IN RECOVERY ION ION

T SERVI PERIOD

CE

MORTALITY RECORDS

N TA BREE AG SE BIRT EXPIRE VALUE CAUSE
OF
O. G D E X H D DATE OFANIMA
DEATH
NO. DATE L

CASH DISBURSEMENT

MONTH _________________

GENERAL LEDGER # _________________

DA CHE PA ACCOU ACC C DISC OT ACC ACC AMO OT
OUN UNT HE
TE CK# YE NT OUN AS OUNT HE OUN PAY R
T ABL
E ACCRE T H RT NUM
BER E
DITED NUM DEBI

BER TED

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FEED INVENTORY

NO. DATE TYPE OF COST/ITEM QUANTITY TOTAL COST
FEED

GENERAL LEDGER

Account __________ Month _____________
Account __________
General Ledger ______________
DATE ITEM
TRANSACTION BALANCE

DATE CULL RECORDS METHOD OF
TAG BREED AGE SEX REASON FOR DISPOSAL
NO. CULLING

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PROFIT AND LOSS STATEMENT
YEAR _________________________

THIS YEAR LAST YEAR
INCOME
Cross Sales
Less Returns
Less Bad Debts
Interest, Rent and Royalties

REPLACEMENT RECORDS

NO. TAG BREED BIRTH SEX WEANING VALUE COMMENTS

NO. DATE DATE OF

ANIMAL

REPLACEMENT RECORDS

NO. TAG BREED BIRTH SEX WEANING VALUE COMMENTS

NO. DATE DATE OF

ANIMAL

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BALANCE SHEET
JANUARY

DECEMBER
M Mon Mo Mo Mo Mo Mo Mo Mo Mo Mo Mo Tot
on th 2 nth nth nth nth nth nth nth nth nth nth al
th 3 4 5 6 7 8 9 10 11 12 Yea
1 r1

ASSETS
Cash
Investme
nts
Counts
Payable
Inventory
Prepaid
Expenses
Other
current
assets
Land
Buildings
Less
Accumula
ted
Depreciat
ion
Long
Term
Investme
nts
Intangible
s
Other
Assets
Total
Assets
Liabilities
and
Equity

Notes
Payable
Short-
term
Current
Maturities
Long
Term
Debts
Accounts
Payable
Accrued
Expenses
Tax
Payable

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Long
Term
Debts
Common
Stocks
Paid-in-
Capital
Retailed
Earnings

Total
Liabilities
&
Equities

HERD INVENTORY

NO. TAG BREED AGE SEX BIRTH VALUE COMENTS

NO. DATE OF

ANIMAL

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