UNIT

14
Records
Keeping
LEARNING / FACILITATING M A T E R I A L S

PINEAPPLE PRODUCTION
NATIONAL CERTIFICATE I
Introduction
Welcome to the start of your career in pineapple record keeping. A career in records
keeping has never been as popular as it is now; competition is strong and the
standards are getting high. So you must aim higher, particularly, if you see it as
opportunity to build up your lifelong career.

There have been significant changes in records keeping at the pineapple industry
over the years which have brought new standards, techniques, products and
opportunities.

This unit will look at the, understanding of keeping farm records, training records,
staff and clients records, inventory and financial records.
.
While training, you should make an effort on improving your personal habits, skills
and knowledge to get along well with changes in in record kepping.

Congratulations for making the decision to study records keeping. You have taken
the first step towards a very interesting and satisfying career.

This learning material covers all the knowledge in keeping farm, training, staff and
clients, inventory and financial records for the Certificate 1 programme.

Records Keeping 1
Table of Contents
CONTENT PAGE NO

LO 1 Demonstrate understanding of keeping production records 3

a) Explain types of farm records. 3
b) Explain the importance of keeping farm records. 3
c) Identify components of farm records. 4
d) Design production record format. 4
e) Complete farm records 4

LO 2 Demonstrate understanding of keeping training records. 6

a) Explain components of farm training records. 6
b) Explain the importance of keeping farm training records. 6
c) Design training record format. 7
d) Complete farm training records 7

LO 3 Demonstrate understanding of keeping staff and clients

records 9
a) Identify the components of staff and client records. 9
b) Explain the importance of keeping staff and client records. 9
c) Design staff and client record format. 10
d) Complete staff and client record

LO 4 Demonstrate understanding of keeping inventory. 12

a) Explain the types of inventory. 12
b) Explain the importance of keeping inventory. 12
c) Design inventory format. 13
d) Take farm inventory. 13

LO 5 Demonstrate knowledge of keeping financial records 15

a) Explain the types of financial records. 15
b) Explain the importance of keeping financial records. 15
c) Design financial record format. 16
d) Prepare financial records 16

2 Records Keeping
LEA R N I NG O U TC OM E 1

Demonstrate understanding of keeping

production records
This LO, you will learn to:

a) Identify types of farm records.

b) Explain the importance of keeping farm records.
c) Identify components of farm records.
d) Design production record format.
e) Complete farm records

Farm records keeping refers to documentation of events, business news that occurs
on the farm and it is a crucial step in the success of every farming business. Farm
records keeping provides the farmer with the tool to help in farm planning, farm
management decision making and projection of future profitability of the enterprise
with an aim of maximising farm profit.

Farmers are usually more oriented towards physical work on their farms.

Commonly, farmers feel that keeping records is of considerable historical value,

even though it is of no help for the daily work. It is indeed necessary to take records
in order to analyse the past. This knowledge is nonetheless crucial for improving
tomorrows work. From the records, farmers can see where they have done well or
poorly in the past, this experience has to be used to establish plans.

PC (a) Explain types of farm records.

Types of farm records:
1. Production – information on all activities such as planting, soil amendments,
weed control, pests and diseases, harvesting dates etc.
2. Inputs – covers quantities and types
3. Sales – covers all sales made on the farm.
4. Purchase – covers all purchases made on the farm
5. Labour – covers number and categories of staff and workers
6. Inspection - standardization and certifications inspections

PC (b) Importance of keeping farm records.

1. Adjusting farm practices

2. Help in changing enterprise/s
3. Weighing values to determine the best use of all available resources
4. Providing facts for credits, insurance and tax uses

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5. Supplying information for group action or local, district, regional and national
farm programmes.

PC (c) Identify components of farm records.

The basic components of farm records, for example production records for
pineapple production are:

1. Date of planting
2. Date of refilling,
3. Time - weed control, soil amendments, harvestings etc
4. Activities – ploughing, irrigation, etc
5. Quantity – inputs, labour, yield (sales), etc
6. Type of planting material – smooth cayene, sugar loaf, MD2 etc
7. Source of material – own farm, recognised dealers, friends, tissue culture, etc
8. Service providers –transportation, electricity, water, communication,
maintenance team etc.
9. Remarks – any other relevant information

PC (d) Design Production record format

A typical production record format

Table 1- Production record format

Date Type of produce Quantity Remarks

PC (e) Complete production records

Activity

The learner will be given production data and asked to complete it on a

production record format.

4 Records Keeping
 Self-assessment
1. State three (3) importance of farm records

2. List three (3) components of production records.

3. List four (4) types of farm records.

Records Keeping 5
LE AR NING OU TC OME 2

Demonstrate understanding of keeping training

records.
In this LO, you will learn to:

a) Explain components of farm training records.

b) Explain the importance of keeping farm training records.
c) Design training record format.
d) Complete farm training records

PC (a) Identify components of farm training records.

Keeping accurate training records for your staff will enhance the effectiveness of
your farm. This information can assist you with appraisals, equal opportunities,
recruitment and training, and may well play a role in making strategic operation
decisions. Training records also play an increasingly important part in helping you
pass 3rd party audits or inspection.

The components are:

1. Unique skills that form the overall job role.

2. What equipment, tools, machinery or software used
3. Competence(skill) level for each of the above
4. Training provided for each competency level across each skill
5. Date, venue and duration of training, skills and knowledge provided
6. Proof and evidence of competence level(s), including statement of
compliance and sign-off sheet if required
7. Cost details for the above, if required
8. Historical records for all previous training and changes to skill levels

PC (b) Importance of keeping farm training records

1. It provides documentation for regulatory agencies
2. It provides information for personnel evaluation
3. It provides support for promotion or salary increase
4. It can be used as a basis for goal setting or aid in selecting staff
assignments by matching competence with required skill
5. They are useful for charting and reviewing personal progress towards
annual goals
6. They provide data needed to make decisions based on actual performance
after specific training.

6 Records Keeping
PC (c) Design training record format.

Table 2: Farm training record format

Name: Phone:
Position: Start date:
Address:

Topic Relevant Employee Supervisor Date

signed signed

PC (d) Complete farm training records

Activity

The learner will be given training data and asked to complete it on a training
record format.

Self-assessment
1. State 3 components of training records

2. State 3 importance of keeping training records.

Records Keeping 7
3. Discuss two (2) importance of training records in a pineapple farm.

8 Records Keeping
LEA R N I NG O U TC OM E 3

Demonstrate understanding of keeping staff and

clients records
In this LO, you will learn to:

a) Identify the components of staff and client records.

b) Explain the importance of keeping staff and client records.
c) Design staff and client record format.
d) Complete staff and client record

PC (a) Components of staff and client records:

A staff record is information pertaining to staff of a company in any form that is
created or received and maintained by the human resource unit in regards to
employment relationship between the company and each individual staff member.
Client record: It is record kept of each client with his or her personal information.

Farm staff and client records.

Staff records Client records
1. Confidential record 1. Client confidential
2. Factual and objective record 2. Client archives
3. Updating record 3. Client financial
4. Client Dairies

PC (b) Importance of keeping staff and client records

1. It helps you to monitor employment processes such as recruitment, training
and dismissal.
2. It helps you to identify work related problems of employees
3. It helps you to prevent dispute with staff in terms of pension contribution
and other entitlement.
4. It allows you to access the level of performance and productivity.

Records Keeping 9
PC (c) Staff record and client format
A. Staff record format

Prefix: Dr Mr Ms Mrs

Gender : Male Female

Marital status: Married Single

DATE OF BIRTH

MONTH DAY YEAR

SOCIAL SECURITY NUMBER STAFF NUMBER

FIRST NAME MIDDLE NAME/S LAST NAME

ADDRESS CITY /TOWN DISTRICT REGION COUNTRY

MOBILE NUMBER HOME PHONE EMAIL.

JOB TITLE RECRUITMENT DATE SALARY

…………………… …………………………….. …………….

Activity

The learner will be given staff data and made to complete staff record form.

10 Records Keeping
 Self-assessment
1. In groups of three (3), discuss the meaning of staff and client records.

2. In groups of three (3), state the importance of staff and client

records.

3. In groups of three (3), design and fill staff and client record.

Records Keeping 11
LE AR NI NG O U TCOM E 4

Demonstrate understanding of keeping

inventory.
In this LO, you will learn to:

a) Explain the types of inventory.

b) Explain the importance of keeping inventory.
c) Design inventory format.
d) Take farm inventory.

PC (a) Explain the types of inventory

Inventory is the lists of all that the farmer owns with the values for each item
where possible. The farm inventory is the corner stone for all the farm records,
and it's of necessity. It is the record to be considered by the farmer in planning
the operations of the farm business.

Types of inventory

1. Tools and equipment – to keep records of all farm tools and equipment
2. Farm Machinery – tractors, vehicles etc
3. Planting material and Agrochemicals – suckers, fungicides, weedicides, soil
amendments etc.

PC (b) Importance of keeping inventory

Importance of keeping inventory includes the following:

1. provides the opportunity to measure success

2. controls expenditure
3. helps in proper planning
4. helps you to respond to customers as quickly as possible
5. helps in the update of supplies

12 Records Keeping
PC (c) Design an inventory format

Table 3: Inventory format

No. Item description Quantity Unit Cost Total Cost Remarks

PC (d) Take farm inventory

Activity

The learner will use the inventory format to take inventory of tools and
equipment on the farm.

Self-assessment
1. Explain two (2) types of inventory used in pineapple farm.

2. State three (3) importance of inventory records to the pineapple

farmer.

3. List two examples of each of the following types of inventory:

1. Tools and equipment

2. Farm Machinery

Records Keeping 13
 3. Planting material and Agrochemicals

14 Records Keeping
LE AR NI N G OU TC OME 5

Demonstrate knowledge of keeping financial

records.
In this LO, the learner will be able to:

a) Explain the types of financial records.

b) Explain the importance of keeping financial records.
c) Design financial record format.
d) Prepare financial records

PC (a) Explain Types of financial records

Good financial records are maintained on a regular basis, so as to plan time in your
work schedule to get it done. Although initially it may seem that this time will be
better spent on running your business, by doing your own book keeping, you will
minimise cost, have more control and get a better control of your financial
information and operation.

Types of financial records:

1. Sales – records of sales carried out on the farm

2. Purchases – covers all purchases of goods and services made
3. Balance sheet – a summary statement that shows the financial position of a
farm on a specified date
4. Wages and Salary- a form of periodic payment from an employer to
employee, which may be specified in an employment.

PC (b) Importance of keeping financial records

The importance of keeping financial records includes the following:

1. helps to pay the right amount of tax

2. helps to avoid paying any extra tax on penalties
3. helps to keep track of expenses
4. helps see quickly what are owed and how much you owe others

Records Keeping 15
PC (c) Design financial record format
Financial record format

FORMAT OF HORIZONTAL PRESENTATION OF BALANCE SHEET

ADIDOME PINEAPPLE FARMS
Balance Sheet as at 31ST December, 2014
GHS GHS
Assets Liabilities & stockholder's
equity
Current Assets Current liabilities
Cash Account payable
Accounts Receivable Salaries payable
Inventories Total current liabilities
Deposits, prepayments Bonds payable
Total current Assets Mortgages
Total liabilities

Stockholder's equity
Property, plant and Common stock
equipment, net
Intangible assets Retained earnings
Total Assets Total Liabilities

PC (d) Prepare financial records

Activity

Learner will be provided with the financial data of the farm and asked to prepare
a financial statement.

16 Records Keeping
 Self-assessment
1. Explain two (2) types of financial records.

2. State two (2) importance of financial records.

3. Design and prepare a financial record for a pineapple farm

Records Keeping 17
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