(IPPM) in Vegetables - Vegetableipmasia.org

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Resource Manual on IPPM in Vegetable World Education Philippines, Inc. PART XII: FARM RECORD KEEPING In collecting data through record keeping, request farmer cooperators to record their farm activities and transactions for a year. Daily record is ideal but experience shows that weekly recall and recording has been found to be satisfactory and more accurate. Information can be obtained through this method but there is a need to supervise the farmer cooperator and direct what is to be done on the recording of information. This makes a regular visit to the farmer-cooperator necessary. A. Data to be Recorded/Collected The farmer cooperator has to keep records and accounts. Farm records and accounts are written statements or collections of facts and figures on a subject for a definite purpose. The data to be included and the sequencing of the data or information depend on your purpose. They may include data on money, dates and events, or quantities of farm produce. Examples of these records are inventory record, farm sales, farm expenses, feed record, etc. Farm accounts, on the other hand, are written financial statements. Examples are fertilizers account, feed account, insecticide account, etc. Money values are included in these accounts from purchase records, fertilizer records, and insecticide records. The form of record keeping that can be asked of the farmer-cooperators depends on the farmers present skills and knowledge on record keeping. While records could be written on walls, posts, calendars, and pocket notebooks, it is preferable to let the cooperator do a single entry form, which is an improvement over the common practices that has been mentioned. The cooperator may be taught how to do the recording. The following are examples of single entry records. Table 36. Single Record Entry Example No. 1 Sales Record Date Unit Description Unit Value Total Value Table 37. Single Record Entry Example No. 2 Date Unit Description/ Quantity Sales Record Rice Corn Others Unit Unit Unit Unit Unit Unit Value Value Value Value Value Value 204
Resource Manual on IPPM in Vegetable World Education Philippines, Inc. B. Classification of Receipts and Expenses Farm records have to be classified based on receipts and expenses. For example, records for sales include cash sales and value for marketed products. They should also show the date of transaction, quantity of products sold (for each product), price per unit and total receipts. There should also be a record for miscellaneous receipts and non-cash income to take care of unclassified receipts and non-cash income, respectively. If applicable, expenses can be classified into fuel and oil, equipment repairs and maintenance, transportation, taxes and interest paid, capital expenditure, and miscellaneous. Likewise, there should also be a record for unpaid family labor and non-cash expenses. C. Farm Inventory Farm inventory, together with the farm and accounts, is also needed to summarize the farm business. There is also a need for the inventory data for the farm business survey method. The farm inventory is a list of what the farm business owns (assets) and owes (liabilities) at a given time, together with their values. The farm inventory may include the following categories: a) Real estate (land and buildings) b) Farm equipment and machinery c) Feeds and supplies d) Livestock e) Growing crops f) Others (cash on hand, notes receivable and accounts payable) The best time to take the farm inventory is at the beginning and ending of a farm business year since less farm work is done at this time. The inventory is done by first listing down all farm properties and providing a brief description for each. The description may include the date of acquisition, construction or planting (in case of growing tree crops), original cost, number or quantity, etc. Then a value is placed on each item. All farm debts and receivables are also listed. Lastly, the information are summarized for farm business analysis purposes. The change can be computed for a given period using the following formula: Change in = End-of-the- _ Beginning -of-the Inventory Year Value Year Value A positive value implies an increase in inventory while a negative value means a decrease in inventory. The average inventory can be obtained using the following formula: Beginning-of-the + End-of-the Average Year Value Year Value Inventory = 2 205
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Resource Manual on Integrated Produ
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Compiled and published by: World Ed
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ACKNOWLEDGM ENT World Education (IN
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1. Leaves 48 2. Flower 49 3. Fruit
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Sources 203 Part XII: Farm Record K
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Resource Manual on IPPM in Vegetabl
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Resource Manual on IPPM in Rice Wor
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