Agricultural Science Lesson note for
JSS3 (Basic 9) Second Term
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Elesson Note on Agricultural Science
JSS3 Second Term
SECOND TERM SCHEME OF WORK FOR JSS3
AGRICULTURAL SCIENCE
WEEKS TOPIC
1 Revision
2 Records and Book keeping : Farms records and importance
3 Records and Book keeping II
4 Records and Book keeping : types and uses of farm records
5 Records and Book
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money : types and uses of farm records II
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6 Stock Exchange : meaning
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7 Stock Exchange : People involved in stock exchange
8 Stock Exchange : encourages investments
9. Stock Exchange : importance
10 Revision
11 Examination
12 Examination
WEEK 1
Revision
WEEK 2
TOPIC: Farm Records E lesson Note
Content
Farm records are written account of work expenses and income in farming
enterprises.
Importance of Farm records
1. Farm records enable the farmer to make proper return to the boards
of internal revenue for correct tax assessment
2. It provides the farmers with the clear idea of how much money is
coming in and how much it is wise to spend
3. It enables the farmers to know whether he is making profit or loss
4. It helps the farmer to obtain loans and subsides from government
5. It helps the farmers to make budgets and plan his business
6. It enables the farmers to make good management and decision
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TOPIC: BOOK KEEPING E LESSON NOTE
Book keeping is the recording, on a day-to-day basis, of the financial
transactions and information pertaining to a business. It ensures that
records of the individual financial transactions are correct, up-to-date and
comprehensive. Accuracy is therefore vital to the process.
Book keeping provides the information from which accounts are prepared.
It is a distinct process that occurs within the broader scope of accounting.
Each transaction, whether it is a question of purchase or sale, must be
recorded. There are usually set structures in place for bookkeeping that
are called ‘quality controls’, which help ensure timely and accurate records.
Recording transactions
In principle, transactions must be recorded daily into the books or the
accounting system.
For each transaction, there must be a document that describes the
business transaction. This could include a sales invoice, sales receipt, a
supplier invoice, a supplier payment, bank payments and journals.
These accompanying documents provide the audit trail for each
transaction and are an important part of maintaining accurate records in
the event of an audit.
WEEK 4 and 5
Types of Farm records e lesson note
There are many records that needs to be kept in a farm, some of which are
Farm diary: This is a record of day to day records of everything that
happens in a farm.
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inventory: A record of all asset owned by the farmers and the cash
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cash. values
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item e.g. land, equipment, crops in the farm and in storage.
Input records: This is a record of all the items in running the farm during
the years; it’s used in calculating the farm profit
Production Records: A record of all items produced in the farm, it enables
the farmers to know which projects are more profitable.
Labour Diary: This is a records of day to day work done on the farm, it’s
uses to determine the work done, amount of labour expended and the
cost at the end of each operation
Sales records: A records of all products sold by the farmer e.g. eggs, yam,
goat etc
Consumption records: A record of all farm product consumed by the
farmer and his family
WEEK 6
Topic
AGRICULTURE IN STOCK EXCHANGE E
LESSON NOTE
A stock exchange is an organized market where the stock broker s and
traders can buy and sell stocks (also called shares), bond and other
securities. It is also called capital market, stock market or share market.
Buyers and sellers come together to trade during specific hours on
business days. Hence a stock exchange is a medium for buyers and sellers
to interact with one another.
Definition of stock exchange
Stock exchange is an association or organization of individuals established
for the purpose of assisting, assisting, regulating and controlling buying,
selling and dealing in securities.
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Features of
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exchange
1. Organized market
2. Central government recognition
3. Specific location
4. Transaction carried out only through members
5. Deals with listed securities
6. Regulates trade in security
7. Association of persons
Aims and Objectives of stock exchange
1. Raising capital
2. To facilitate trading of securities
3. To regulate and supervise stock exchange or trading
4. To provide facilities for trading in security
WEEK 7
PEOPLE INVOLVED IN STOCK
EXCHANGE ELESSON NOTE
People involved in stock exchange are called stock traders, equity traders
or share traders. They include stock brokers, investors, hedgers,
speculators, dealers and arbitrageurs.
1. Investor
2. Dealers
3. Stock brokers
4. Arbitrageurs
5. Speculators
6. Hedgers
WEEK 8
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Scheme of FIRST TERM AGRICULTURAL SCIENCE SCHEME OF WORK
work FOR PRIMARY FOUR (4)/ BASIC FOUR (4)
Lesson Note on Civic Education JSS 2 First Term
TYPES OF STOCK EXCHANGE
The stock exchange (capital market) is divided into two types
These are Primary market and secondary market.
1. Primary Market: this is also called new issue market (NIM) . it is a
capital market where newly issued securities are offered to the
public. In a primary market , transaction (buying and seliing of
securities) takes place directly between the issuer and buyers or
investors for the first time.
The primary market usually raises capital through the following means.
1. Public issue
1. Right issue
1. Private placement
1. Preferential allotment
Features of Primary market
1. It is market for new , long term capital
2. Securities are issued by the company directly to investors.
3. The company issue certificates to investors (buyers).
4. It is usually used for selling up new business or expanding existing
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Secondary
This is a market where investors trade (buy and sell) securities they already
own without the involvement of the company that issued the securities in
the primary market. It is also called “after market” because it is where the
securities issued at the primary market are bought and sold.
There are basically two types of secondary market. These are auction
market band dealer market.
1. Auction market
2. Dealer market
Features of Secondary market
1. It creates liquidity (means of converting security to cash)
2. It is security market for previously issued securities
3. It comes up after primary market
4. Securities are not issued directly by company to investors in a
secondary market.
WEEK 9
IMPORTANCE OF STOCK EXCHANGE IN
AGRICULTURE
Agricultural stock exchange is a mutual organization which is engaged in
agricultural commodities such as agricultural products and machines. It is
very important for a number of reasons. Some of these include the
following
1. Capital formation
2. Savings culture
3. Security market
4. Investment opportunity
5. Control
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