Page 311 - Agriculture_Form_Three

Agriculture for Secondary Schools

Debtor’s (Borrower’s) Book
Name: …………………………….........………………………… No…….….

Address and Phone contact:
Credit limit: TZS 300,000 (Three hundred thousand shilling only)
Date Particulars Debt Amount Balance Signature Witness
amount paid (TZS) (TZS)
(TZS)
14/04/2020 05 crates of 250,000 - 250,000
tomato
17/04/2020 Part payment - 200,000 50,000

21/04/2020 06 crates of 300,000 150,000 200,000
tomato
.
.
.
Figure 13.11: Sample template of debtor’s record

Payment to employees’ records
It is a timely record of how much you pay your employees. This record is important
for managing labour costs. Payroll is common under this type of records. A payroll
is a record of the available labour on the farm which is intended to check the number
of days they worked and therefore determine how much they should earn. This
shows the name of the worker, the pay-roll number, days worked, rate of payment,
the amount of wage or salary and the signature. These records should include both
casual and permanent labourers. Employees’ records should also record any fringe
benefits provided to the farm’s employees. Figure 13.12 shows an example of payroll
template.

Master payroll

Month of ………………………………...

Name of worker Payroll No. Dates present Total days worked Rate of pay Total pay Advance/ deductions Total due Signature of worker

01 1 2 3 … 31
02
03

04
Figure 13.12: Payroll record template

Student’s Book Form Three
300

10/01/2025 12:32
AGRICULTURE FORM 3 9.11.2022.indd 300
AGRICULTURE FORM 3 9.11.2022.indd 300 10/01/2025 12:32