Page 308 - Agriculture_Form_Three

Agriculture for Secondary Schools

Note: In small farms, farm diary may be used for keeping the information which is
supposed to be kept in journal.

Income record book
This is the book used in keeping sales and receipts. It shows all the sale and receipt
transactions of the farm in a summarised form. Therefore, all entries related to
incomes received from cash sales contained in journal are entered in this book.
Likewise, the incomes received from sales through bank or other means such as
mobile money contained in journal are also entered in this book.
A farmer may have a single income record book for recording sales and receipts
from all farm enterprises which is known as a general income book. Alternatively,
the farmer may keep several income record books separately, each for a different
enterprise. However, to simplify analysis and later evaluation of individual
enterprises, it is better to keep this record for each enterprise separately. Figure 13.8
shows a sample template of a page of income record book/account filled in some
parts as an example.

Income record book
Enterprise:
Size of enterprise: (record land size in ha for crops or number of animals in a herd
for livestock)
Season: (more important for crops)
Date Particulars Unit Quantity Price Amount Cumulative
measure per unit (TZS) amount
(TZS) (TZS)
01/04/2021 Income b/f 100,000
14/04/2021 Tomato Crates 5 50,000 250,000 350,000
sales
21/04/2021 Tomato Crates 10 50,000 500,000 850,000
sales
28/04/2021 Tomato Crates 12 50,000 600,000 1,450,000
sales
.
.
.
30/04/2021 Income c/f
Figure 13.8: Sample template of an income record

Note: (i) Income c/f stands for the income carried forward, that is, those closing
amounts of sales and receipts at the end of the month that you wish to
carry forward to the next month.

Student’
Student’s Book Form Twos Book Form Three
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