FARM RECORDS

These are documents kept in the farm showing farm activities over a given period of time.
USES / IMPORTANCE OF FARM RECORDS
1. They show the history of the farm by indicating when certain events took place.
2. They assist in determining the profit and loss of farm business since they reveal the revenues and
expenses of a certain period.
3. They help in comparison of the performance of different enterprises in the farm. They also help in
comparison of the performance of enterprises in the farm with those of neighbouring farms.
4. They help in sound decision making and planning.
5. They are used in acquisition in credit from financial institutions.
6. They show the properties of the farm and therefore help solve disputes between heirs where the
farmers does not leave a will.
7. They help in assessment income tax and therefore helps ithe farmer to avoid under-taxation or over-
taxation.
8. They help in determining the value of the farm since they show assets and liabilities of the farm.
9. They help in supporting insurance claims and therefore enables farmers obtain compensation incase
of losses from insured risks.
10. They provide labour information which help in calculating terminal benefits for the workers.
11. They assist partners in sharing profits and losses since they are used to determine profit or loss of
the farm business in a certain period.
11.They help the farmer to detect losses or theft on the farm and therfore take corrective measures to
prevent further losses or theft.

CLASSIFICATION OF FARM RECORDS

1. General Records- Kept by all farmers regardless of the enterprises on the farm. They include Farm
diary, Inventory records, Production records, labour records and marketing records
2. Specific records- Kept by farmers who carry out specific enterprises. They are classified into:
a). Crop production records- Kept only by crop farmers. They include Field operation records
b). Livestock production records- Kept by livestock farmers only. They include breeding records, feeding
records and health records
1 Farm diary
This is a record of important events that take place in the farm. E.g.
-Visits made by the farmer
-Visits made into the farm
-Harvesting
-Spraying
-Parturition by animals
-purchase of farm tools, equipment, machinery and farm inputs
-Sale of farm produce and livestock and livestock products
2. inventory Records
They are records for all properties owned by the farmer. Classified into:
a). Consumable goods inventory: Record for items that are consumed up during agricultural production.
These items include fertilisers, seeds, pesticides, fungicides, fuel, cement, nails, stock of crop produce,
animal feeds,etc
These records shows the following information-
i. Opening stock (Quantity in stock at the beginning of the period).
ii. Quantities bought during the period
iii. Quantities issued
iii. Closing balance (Quantity in stock at the end of the period).
Date Commodity/ Quantity Date Issued to Quantity Balance
Items stock

b). Permanent goods inventory: Record for fixed assets. These items include land, breeding stock,
perennial crops, farm machinery, farm tools, farm structures, etc
These records show the following information:
i. Quantities and value of fixed assets at the beginning of the period
ii. Quantities and value of fixed assets bought during the period
iii. Quantities and value of fixed assets sold during the period
iV).Value of depreciation of fixed assets (Value written off).
v. Quantities and
Value of fixed assets
at the end of the
period.

3. Production records
These are records for farm products obtained from all enterprises during a given period. It shows the
following information:
i. Name of the enterprise
ii. Total yields
iii. Yield per unit area (where possible)
Examples-
a). Crops produce records- It shows the following information-
i. Total yields (Amount of produce harvested)
ii. Yield per unit area
iii. Quality of produce
b). Egg production record- It shows the following information
i. Number of birds
ii. Number of eggs collected per day
iii. Laying percentage
iii. Grade of eggs
c). Milk production records
i. Quantity of milk from each cow in the morning, evening and the whole month.
ii. Total quantity of milk in the morning, evening and month
4.MARKETING RECORDS
These are records for sales made by the farm. They show the following information:
i. Date of sale
iii. Name of commodities sold
iii. Quantities of commodities sold
iv. Price per unit sold
v. Value of sale
Date Amount sold Price per unit Value Where sold Remarks
(kshs) (Kshs)

5. BREEDING RECORDS
These are records of breeding activities in the farm. They show the following information:-
i. Name of the enterprise
ii. Name and breed of dam. Dam refers to female animal mated
iii. Name and breed of the sire. Sire refers to the male animal that mates the female animal.
iv. Date and result of pregnancy diagnosis.
V. Expected date of parturition/ giving birth (i.e. Calving, lambing, farrowing, kidding,etc)
vi. Number of young ones born ( litter size in case of pigs).
vii. Weight of young ones at birth.
viii. Numbero f young ones (e,g, piglets) weaned.
ix. Weaning weight.
Importance of breeding records.
-Used in selection of breeding stock
6. LABOUR RECORDS
These are records of labour use in the farm. The following are the types of labour records:
a). Muster roll: This is a record of all labour (workers) in the farm. It shows the following information.
i. Names of all workers in the farm
ii. Payroll numbers of all workers
iii. Number of hours worked by each worker during the period,
iv. Pay rate
v. wage Or salary paid to each worker during the period
vi. Total labour costs of the whole farm
Name of Pay roll Days Days Rate of pay Total pay Signature of
person No. Worked (Kshs) (Kshs) worker

1 2 3 4 5
Kamau 11 20 800 16000
Ali 10 20 800 16000

b). Labour utilisation analysis: This is a record of labour utilisation by each enterprise. It shows the
following information:-
i. Name of the enterprise
ii. Number of hours worked
iii. Date of working
iv. Pay rate (labour cost per hour) for each enterprise
v. Total labour cost for each enterprise

No. of hours Livestock Crop Machinery Date of

worked production production maintenance working
Cost/ hour
Total cost

Importance of labour records

i. It enables the farmer to plan and budget for labour
ii. It enables the farmer to avail adequate labour during peak periods and lay off excess labour when
demand for labour is low
iii. It controls misuse of labour
iv. It ensures accountability for the money used to pay workers.
v. They provide data necessary for determining profit or loss of farm enterprises
FEEDING RECORDS
These are records for livestock feeding. They show the following information:-
i. Name of the enterprise
ii. Type of feeds
iii. Opening stock of feeds
iv. Quantity of feeds bought during the period
v. Quantity of feeds used during the day
vi. closing stock (closing balance)
Date No. of animals Amount Amount used Balance in Remarks
Received (kg) stock
(kg) (kg)

importance of feeding records

i. Help in determining feeding costs
ii. Controls theft and misuse of livestock feeds
iii. It enables the farmer to budget for livestock feeds.
iv. it enables the farmer when the stock of feeds is about to be be finished so that an order for them can
be placed.
HEALTH RECORDS
These are records for health condition of farm animals. They contain the following information:-
i. Names/ types of animals affected by parasites and diseases.
ii. Symptoms of parasite/ disease observed
iii. Type of cost of treatment given
iv. Result of treatment
Date Disease Animal(s) Drugs used Cost of Remarks
symptoms affected treatment
given

importance of health records

i. Helps in selection of breeding stock
ii. Help in future treatment of livestock
iii. Enables the farmer to know the prevalent diseases
iv.They help in determining labour costs
FIELD OPERATION RECORDS
These are records of activities that are carried out in the field during crop production. It shows the
following information:-
i. Type of crop grown
ii. Variety of crop planted
iii. Date of planting
iv. Date of land clearing and tools/ equipment used
v. Type and quantity of seeds and fertilisers used
v. Type of weeds, pests and diseases observed and their control
vi. Date of harvesting and yield per hactare