7/8

TLE - ACP
Quarter 2 – Module 8
Performing Record Keeping
TLE - ACP – 7/8
Alternative Delivery Mode
Quarter 2 – Module 8: Performing Record Keeping
First Edition, 2020

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Every effort has been exerted to locate and seek permission to use these materials from their
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over them.

Published by the Department of Education, SDO Aurora

Schools Division Superintendent: Catalina P. Paez PhD, CESO V
Assistant Schools Division Superintendent: Danilo M. Jacoba

Development Team of the Module

Writer: Wenelyn P. Bautista
Editor: Esmeralda S. Escobar PhD
Reviewers: Jonalyn O. Calado
Cherrybel P. Gaspar
Ma. Roselle S. Fajanilbo
Illustrator: Wenelyn P. Bautista
Layout Artist: Wenelyn P. Bautista
Management Team: Erleo T. Villaros PhD
Esmeralda S. Escobar PhD
Estrella D. Neri
Milagros F. Bautista PhD

Printed in the Philippines by Department of Education – Region III –

Schools Division of Aurora

Office Address: Sitio Hiwalayan, Barangay Bacong, San Luis, Aurora

Telefax:
E-mail Address: aurora@deped.gov.ph
 What I Need to Know

This module was designed and written for the learners. After going through
this module, the learner is expected to:

1. determine inventory inputs according to enterprise requirements;

2. identify the condition of tools and equipment defective or not defective
based on operational manual;
3. make inventory farm facilities according standard and laws;
(TLE_AFAAPC9-12PRK-Ia-b-13)
4. prepare production plan according to enterprise requirements;
5. make schedule for production activities based from enterprise
requirements and plan;
6. prepare production report in accordance with reporting procedures;
(TLE_AFAAPC912PRK-Ic-f-14)
7. give importance of monitoring input and production;
8. compute production cost and return on investment (ROI) using
established computation procedures; and
9. prepare a production cost using established computation procedures.
(TLE_AFAACP912PRK-Ig-j-15)

What I Know

Directions: Choose the letter of the best answer. Write the chosen letter in a separate
sheet of paper.
1. Which of the following statement is true about Return on Investment?
A. It is the sales of the business.
B. It is the cost of the business.
C. It is the payment on the labor of the production.
D. It is the amount that goes back to the person who put money in the
business.

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 2. Which of the following is used for recording the date when the land was
prepared for farming, the number of plots or hectares used in planting,
the plants planted on the farm and where they are planted?
A. Cost Record
B. Production Records
C. Record of Agricultural Inputs
D. Workers Record

3. Which of the following is a document that keeps the account of various

activities, events, materials etc. concerning the farm operations?
A. Cost Record
B. Production Records
C. Record of Agricultural Inputs
D. Workers Record

4. Why is it important to have records of production activities?

A. To make harvest easier and have income.
B. To minimize expenses in buying farm inputs.
C. To do the activities anytime want and available.
D. To do necessary activities at the right time to have high production yield.

5. What do you use to keep an inventory of all tools and equipment in the
farm?
A. Sales Record
B. Records of farm tools and equipment
C. Production Record
D. Workers record

Lesson
Performing Record
1 Keeping
Now, the lesson focused on the inventory records of crop production. This will
help you master the inventory records in crop production. Inventories play a key role
to farmers in knowing the correct amount of items in stock at all times. It helps you
keep track of all of your items with the new feature for easy tracking and stock
organization.

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 What’s In

In the previous lesson you have learned about, collecting farm wastes,
identifying and segregating wastes, treating and processing the farm waste and
performing housekeeping. Let see if you can answer the activities below:
Directions. Identify the personal protective equipment (PPE) used in workplace. Write
your answer on your activity notebook.

1. _________________ 2._________________ 3. _________________

4. _________________ 5._________________

What’s New

Directions: Classify the given images below whether it is farm input, tool and
equipment used in gardening. Write your answer on your answer sheet.

Bolo Seeds Sprinkler Insecticide

Fungicide Tractor
Fertilizer Sickle
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 Shovel Mower Hole digger Rotary Weeder

Farm Inputs Farm Tools Farm Equipment

What is It

CARRY OUT INVENTORY ACTIVITIES

Inventory – in simple term it means keeping track of raw materials and finished
products in stock. When we talk about agricultural inventory, those are various
fertilizers, pesticides, fuel or seeds that the farmers used in their production. It plays
a key role and importance to farmers to know the right amount of items in stock at
all times.
A farm record is a document (in most cases a book) which is accustomed to keep
the accounts of various activities, events, materials concerning the farm operations.
Farm records are totally different from farm accounts within the sense that farm
accounts deal solely with the money aspects of all farm operations. Farm accounts
deal majorly with the farm expenditures and financial gain and facilitate farmer to
calculate his business is doing.
Reasons why a farmer should keep farm records:
1. Farm records facilitate a farmer to maintain stock and manage every side of
the farm properly.
2. It is necessary to come up with proper budgeting. It also provides a farmer
with enough data required for correct coming up with and budgeting at each
purpose in time.
3. Assist farmers to understand the progress and contributions of every side of
the farm to its overall success.
4. Necessary for correct farm management.
5. Terribly useful once a farmer must access money aids from banks or
different money establishments.

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Types of Farm Records and their Uses
There are different types of farm records a farmer should keep to run a
successful farm business. It includes:

1. Records of Farm Tools and Equipment

- This is used to keep an inventory of all the equipment in the farm and its
quantity. It also contains the date of purchase of the equipment and
sometimes their description.

Table 1. Sample Inventory Record of Farm Tools, Implementation and Equipment

Remarks
Date Unit Qty. Item
In Good condition Needs Repair

6/2/2014 Pcs 25 Bolo 20 5

Unit 2 Hand tractor with 2 0
complete accessories
Set 3 Soil-testing kit (STK) 3 0

2. Record of Agricultural Input

- This record is used to keep track of all agricultural inputs such as
fertilizers, seeds etc. It records also contains the amount of what was
bought, the amount that has been used, and what was left.

Table 2. Sample of Agricultural Inputs Record

Farm Name: Rinoah’s Farm Crop Year: 2019
Materials Applied (Brand
Rate/
Date Qty. Price Name, manufacturer, Purpose
Amount
Formulation)
Planting
6/20/2019 1 5,000 Corn seeds materials Php 5,000
6/26/2019 4 890 Urea Fertilizer Php 3,560
6/26/2019 4 1,020 Complete Fertilizer Fertilizer Php 4,080
6/26/2019 1 1000 Herbicide Weeds control Php 1,000
6/26/2019 1 1000 Insecticides/Pesticides Pest Control Php 1,000
Total Php 14,640
Additional Notes and Observations:

_________________________________________________________________________________
3. Production Records
- Production records are used to record everything that is produced in the
farm. These records are prepared every week. Then, summed up at the
end of the month and also at the end of the year.
4. Records for Farm Use
- Used for recording the date the land was prepared for farming, the
number of plots or hectares used in planting, the plants planted on
the farm and where they are planted.
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 5. Farm Expenditure Records
- Farm expenditure records are used to keep a record of all expenditures.
6. Workers Records
- This is used to keep the record of staffs, their salaries, and payment. It is
also known as labor record.
7. Vehicle Records
- It is used to keep a record of all vehicles used on the farm, petrol and oil
used, and also any repairs and services with a corresponding date.
8. Sales record
- Sale record is used to keep the record of all sale production made from the
farm.

MAINTAIN PRODUCTION RECORD

In this lesson, you will learn the knowledge, skills, and attitudes in maintaining
production record. It includes preparing production plan, making production
activities schedule, preparing production report and the importance of input and
production monitoring. These production records are important to monitor and
track your production as well as having high production yield.
Production Record
Production records are used in farming as way of record keeping to better
maintain a crop. Farm management involves crop planning, keeping track of crops
and being able to plan production on the basis production records from the previous
season. Record-keeping and records of production in agriculture provide the basis
on which and when a farmer works.
Production Plan
Production planning comprises of all the details relating to how your farm
operation will produce market products. It includes growing all types of crops. This
may also include evaluating your land production potential, the varieties and breeds
you choose for your land and production method, the types of tools, equipment,
implements, machinery and facilities you have or require as well as the production
practices. Although the best preparation methods are the practical knowledge and
experiences you have from your own farm or working on other farms in your
community, there are ranges of agencies and networks that can help you on the
various issues and problems that you may encounter.

Production Activities

Applying Implementation of bio-

Planting Applying Pesticides
Fertilizer security measure
Weeding Harvesting Irrigation/watering Post-harvesting

Schedule of production activities

It records the schedule of production activities. It is important to take note the
observation to monitor the correct number of days after planting. Too early or delay
of doing some activities may affect the growth and production of crop that will result
to low production yield having high expenses yet low net income.

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Production Report

Production report is used in farming as part of record keeping to better

maintain a crop. Production report includes crops, keeping track of crop production
quantity and being able to schedule production on the basis of production data from
the previous season.
Crop- refers to the plant or plant product that is grown by farmer.
Area Planted- refers to the land area on which farmers have planted their plant
crop.
Area Harvested- refers to the land area where crop is being harvested or gathered. It
does not include the area planted where there is no harvest due to failure or
damage.
Production quantity- refers to the total crop produced or harvested.
Table 2. Sample crop production report
Area Production
Date Crop Area Planted
Harvested Quantity
Jan. 8, 2019 Rice 2 hectares 2 hectares 101 sacks
March 26, 2019 Corn 1 hectare 1 hectare 135 sacks
April 29, 2019 Vegetable (eggplant) 1 hectare 1 hectare 500 grams
July 16, 2019 Corn 1 hectare 1 hectare 124 sacks
Sept. 24, 2019 Rice 2 hectares 2 hectares 223 sacks
Nov. 9, 2019 Corn 1 hectare 1 hectare 138 sacks

Input and Production Monitoring

Tracking inputs such as fertilizers, soil nutrient additives, and crop response
to those inputs over time can give data which inputs can help you to have a higher
production. Having your data as a bases for longer period of time can help you also
decide when to plant a particular crop and still get acceptable yield.

PREPARE FINANCIAL RECORDS

Farm data are essential in farm crop manufacturing considering that farmers
base many of their everyday selections on charges of costs of labor, materials, and
others. The lesson will enable you to study the rudiments of report preserving in
farm management. It will train you on how to put together cost and profit evaluation
especially in exclusive farming of crops.

Examine Records in Crop Production

Output analysis should be easy to adjust to the farmer’s raisers' needs. The
following sample analysis does not include expenditures such as the depreciation
cost and interest on capital. The purpose of this lesson is to provide you with first-
hand information on the basic requirements and financial gains in crop production.
Inputs in Crop Production

In crop production prospective investors ought to contemplate the

subsequent thought before planning to begin the farming operation.

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 1. Costs 2. Returns
Farm inputs, Labor, Post-Harvest Sales of Crops
cost
Cost and Profit Analysis
This is a document that shows how much profit the farmer will gain for the
production of crops. It includes a list of cost in farming activities, cost in farm inputs
and other expenses used in the production. The cost and return analysis help the
farmer gets the complete expenses of operations and calculates the exact net return
of the production. The following are important terms in cost and profit analysis:

Cost of Production- the total expenses of the production.

Sales- selling a goods or product in exchange of money.
Capital – money needed to produce goods or services.
Net income- the total income earned minus cost and other expenses.
The table below shows a sample of cost and return analysis in cassava
production for one hectare.

Table 4 Sample of Cost and Return Analysis

Item/Activity Quantity Unit Cost Cost/ha(Php)
Farm Input: 6, 950.00
a. Planting Materials 50 bundles 30.00 1,500.00
b. Fertilizers
Organic 10 bags 150.00 1,500.00
Complete Fertilizer 3 bags 2,040.00 3,060.00
Urea 1 bag 890.00 890.00
Labor: 18,350.00
a. Land Preparation 2 passing’s 3,000.00 6,000.00
b. Furrowing 3 MAD 500.00 1,500.00
c. Cutting Stalk/Planting 13 MAD 150.00 1,950.00
d. Basal/Side dress Fertilization 6 MAD 150.00 900.00
e. Off-Barring 2 MAD 500.00 1,000.00
f. Hilling Up 2 MAD 500.00 1,000.00
g. Harvesting/Cutting Stalks 30 MAD 200.00 6,000.00
Production Cost 25,300.00
Post-Harvest Cost: 11,500.00
a. Chipping 25,000 kg 0. 2 5,000.00
b. Drying 10MD 150.00 1,500.00
c. Hauling 200 bags 10.00 2,000.00
d. Sacks 200 pcs 15.00 3,000.00
TOTAL COST 36,800.00
Fresh Roots 25,000 kg 2.00 50,000.00
Dried Chips @ 40 % DMY 10,000 kg 7.00 70,000.00
Net Income per Hectare
Fresh Roots 24,700.00
Dried Chips 33,200.00

Return on Investment (ROI) is the amount that goes back to the person who put
money in the business. This is computed by dividing the net income by the cost of
production multiplied by 100%.

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How to Calculate ROI?
The return on investment formula is as
follows:
NET INCOME
ROI = -------------------------- X 100
COST OF
PRODUCTION

To get ROI or Return on Investment of cassava production:

FRESH ROOTS DRIED CHIPS

NET INCOME NET INCOME
ROI = ---------------------------- X 100 ROI = ---------------------------- X 100
COST OF PRODUCTION COST OF PRODUCTION
Php 24,700 Php 33,200
ROI = ---------------------------- X 100 ROI = ---------------------------- X 100
Php 25,300 Php 36,8
ROI = P 0. 976284585 X 100 ROI = P 0. 902173913 X 100
ROI = 97.63 % ROI = 90.22 %

What’s More

A. Directions: Your family has a 1- hectare rice field. You used to plant it
with palay seed for the first crop. Make a production activity schedule of
your rice plant from planting to post-harvest. Write your answer on your
answer sheet.

Inputs, Tools and

Date Production Activities
Equipment Needed

B. Directions: In a clean sheet of paper, fill the missing letter to identify the word
each sentence defines/describes.

P r _ _ u _ t _o n P _ a _ 1. Production planning comprises of all the details

relating to how your farm operation will produce market products.

P_od_c_io_ _ c t _ _ i _ _ e s 2. Activities which include planting, applying

fertilizer, applying pesticides, irrigation/watering, weeding, harvesting and post-
harvesting.
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 _ _ o _ u _ t i _ n A _ _ i v _ t i _ s S _ h _ _ u l e 3. It records the schedule of
production activities. It is important to take note the observation to monitor the
correct number of days after planting.

P _ _ d _ c _ _ _ n R _ p _ _ t 4. Production records are used in farming as way of

record keeping to better maintain a crop.
_ r o _ u _ t i _ _ I n _ _ t 5. Tracking inputs such as fertilizers, soil nutrient
additives, and crop response to those inputs over time can give data which
inputs can help you to have a higher production.

C. Directions: Providing the desired information on each item using the

locality's prevailing modern-day rate, calculate the expected outputs and
gain. Give your estimation to your teacher. Write your answer on your
activity notebook.

COST AND RETURN OF RICE PRODUCTION IN ONE CROPPING

Seeds: ________________ bags certified seeds at P________________/sack

Method of planting: ________________ Variety: ________________

Item Quantity Unit Cost Amount

1.Land Preparation
a. Cleaning, Harrowing, Leveling and plowing
b. Seedbed Preparation and Repair Dike
Sub total
2. Crop Management
a. Sowing, Weeding and Care of seedlings
b. Irrigation
c. Application of Fertilizers
d. Application of herbicides/insecticides
Sub total
3. Other Major Operations
a. Harvesting, threshing, winnowing and
hauling
b. Drying
Sub total
Seeds
Herbicides / Insecticides
Fertilizers
Sub total

Assumption: Average yield per hectare cavans. Price of palay is

estimated at P per kilogram
Total expenses = P
Total Income = P_____________________
Net Income = P ______________
ROI (return of investment) = %

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 What I Have Learned

You have learned the knowledge, skills, and attitudes in maintaining production
record, agricultural inventory. It includes preparing production plan, making
production activities schedule, preparing production report and the importance of
input and production monitoring.
Directions: Supply the missing word to complete the sentence. Write your answer
on your answer sheet.
1. ____________ is used to keep a record of all sale made from farm production.
2. Farm expenditures record is used to keep a record of all ____________.
3. Production records are used to ____________ everything that is produced in the
farm. These records are prepared every week.
4. Workers record is used to keep the record of staffs, their salaries, and payment.
It is also known as ____________.
5. Farm record is used for recording ____________ when the land was prepared for
farming.

What I Can Do

Directions: Read the given statement and compute what is asked below.
Ms. Rinoah have a 2-hectare rice farm. She bought 4 sacks of seed amounting
to 2,500 pesos each, 15 sacks of fertilizer with a total cost of 22,500 pesos and other
farm inputs amounting to 3,500 pesos for the crop cycle. She also paid for a labor of
work with total amount of 35,000 pesos. After 118 days, she harvested 500 sacks of
rice with an average weight of 60 kilograms per sack. The market price of the rice is
15 pesos per kilogram. Compute the following: Write your answer on your answer
sheet.

Total Cost of Production

A. Total weight of rice harvested
B. Total sales of production
C. Net Income/Profit
D. Return on Investment

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 Assessment

Directions. Choose the letter of the best answer. Write the chosen letter on your
answer sheet.

1. What type of record is used for recording the date the land was prepared for
farming, the number of plots or hectares used in planting, the plants planted
on the farm and where they are planted?
A. Record C. Record of Agricultural Inputs Cost
B. Production Records D. Worker Record
2. Which of the following is not part of production activities?
A. Fertilizer application C. Buying farm land
B. Watering/irrigation D. Weeding
3. Which form shows the profit or return of investment in farm projects?
A. Production C. Cash
B. Cost and profit D. Stock
4. What do you call to a plan that includes all the details relating on how farm
operation will produce market product?
A. Production Plan C. Harvesting Plan
B. Weeding plan D. Plan in Post-harvest
5. Which of the following is a document that keeps account of various activities,
events, materials etc. concerning the farm operations?
A. Farm Record C. Cost Record
B. Production Records D. Worker Record
You have this following data in your crop production project:
 160 sacks of corn are harvested in 1 hectare
 Average weight of c0rn harvested is 60 kg/sacks.
 Market price of corn (with cobs) is 5 pesos/kg
 Total cost of production is 30,000.00 pesos
Using the above data, answer the following questions.

6. What is the total weight of corn (with cobs) harvested in 1hectare?

A. 9,600 kg. C. 9,450 kg.
B. 8,650 kg. D. 9,500 kg
7. Using the same data in number 8 how much will you gain in your
project?
A. 18,250 pesos C. 19,700 pesos
B. 18,000 pesos D. 17,000 pesos

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8. Which of the following record is used to keep all vehicles used on the farm?
A. Workers Records C. Vehicles record
B. Sales Record D. Production Record
9. Which of the following statement is true on production report?
A. It helps in growth of plant and harvest.
B. It shows the production yield of each crop.
C. It adds to the work of farmers’/farm owners.
D. It does not help the farmers in making decisions.
10. Which of the following statements best describe Return on Investment?
A. It is the cost of the business.
B. It is the sales of the business.
C. It is the payment on the labor of the production.
D. It is the amount that goes back to the person who put money in
the business.

Answer Key

Date 5.
Labor Record 4.
Record 3.
– Answers may vary Expenditures 2.
Activity 3 Sales Record 1.

What I Have Learned

Input Production 5.
D 10. Report Production 4.
B 9. Schedule
B 8. Activities Production 3.
B 7. Activities Production 2.
A 6. Plan Production 1.
A 5. Activity 2 B 5.
A 4. A 4.
B 3. B 3.
C 2. – Answers may vary B 2.
B 1. Activity 1 D 1.

Assessment What's More What I Know

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References
Bernardo, Ofelia F. et. al, Horticulture, Technology and Livelihood Education Grade
9, 2013, Pasig City, Philippines, Deped-IMCS

Canonoy, Julian S., Animal Production Learning Module Grade 7 and 8.

"Lecture 4: Agricultural Production Planning Tables". 2020. Taylor & Francis.

https://www.tandfonline.com/doi/abs/10.2753/CES1097147511020381?jo
urnalCode=mces19.

Nazareno, Jesus B. and Sajorda, Rodolfo C., Technology and Livelihood Education
Agricultural Crop Production Grade 10, 2014, Pasig City Philippines, Deped
IMCS,

Olawale, Johnson. 2020. "11 Types Of Farm Records A Successful Farmer Should
Keep". Legit.Ng - Nigeria News.. https://www.legit.ng/1131221-types-farm-
recordsuses.html

"Production Planning - Farm Link Montana". 2020. Farm Link Montana.

https://www.farmlinkmontana.org/resources/production-planning/.

Products, Crops. 2020. "Publication | Crop Production | ID: Tm70mv177 | USDA

Economics, Statistics And Market Information System".
Usda.Library.Cornell.Edu.
https://usda.library.cornell.edu/concern/publications/tm70mv177.

"Return On Investment (ROI)". 2020. Investopedia.

https://www.investopedia.com/terms/r/returnoninvestment.asp.

"The Importance Of Inventory Management". 2020. Agrivi Blog.

https://blog.agrivi.com/post/the-importance-of-inventory-management.

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