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# Farmer's Agribusiness Training Course: Module 4 - ICT in Support of Farming. Lesson 3 : Record Keeping II

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This Farmers' Agribusiness training course has been developed to help both farmers and farmer organisations. Its intention is to provide access to provide access to additional skills and knowledge that will allow farmers to move from a 'farm' to a 'firm'. This lesson provides information on what farming activities could be considered 'Enterprises" and incorporated into an Enterprise Accounting spreadsheet, how to use functions to calculate totals and averages within the spreadsheet program, customise formula using a spreadsheet program and how to customise the Enterprise accounting template.

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### Farmer's Agribusiness Training Course: Module 4 - ICT in Support of Farming. Lesson 3 : Record Keeping II

1. 1. 18MODULE4: ICT in Support of FarmingLESSON 3: Record Keeping IITIME: 1 hour 36 minutesAUTHOR: Andrew MooreThis lesson was made possible with the assistance of the following organisations: Farmers Agribusiness Training by United States International University is licensed under a Creative Commons Attribution 3.0 Unported License. Based on a work at www.oerafrica.org
2. 2. MODULE 4 3 ICT in Support of Farming RECORD KEEPING IILESSON AUTHOR: TIME: Andrew Moore 1 hour 36 minutes INTRODUCTION: OUTCOMES: : This lesson continues on from Lesson 2 : with an investigation into ways ICT can By the completion of this lesson support farmers with record keeping. In the you will: previous lesson we showed you the Enterprise Accounting system and also Be aware of what farming introduced you to a spread sheet program activities could be called Excel. The intention of this lesson is considered ‘Enterprises’ and to spend more time working with Excel so should be incorporated into that you can evaluate whether spread an Enterprise Accounting sheets add value to your farming spread sheet. operations. Use functions to calculate totals and averages within the spread sheet program. Create a customised formula using a spread sheet program. Have customised the Enterprise Accounting template to better reflect actual farming enterprises. Page 167 Module4: ICT in Support of Farming Lesson 3:Record Keeping II
3. 3. ENTERPRISE ACCOUNTING USING A SPREADSHEETIn the previous lesson we introduced Enterprise Accounting but did not spend much timeconsidering what exactly an enterprise was. We used maize production and cattle rearingas two examples of an enterprise. A farming enterprise, however, can be any activityidentified according to receipts and expenses. Castle and Becker (1987) have definedthree classifications: 1. Production Enterprises. Typically, activities that produce marketable commodities and include crops such as plantain, cassava, coffee, tea, maize etc. It would also include livestock of any description; chickens, cattle, goats etc. 2. Service Enterprises. Perhaps you have not considered machinery and equipment services or your own on-farm shop? These also constitute an enterprise and should be tracked. 3. Holding Enterprise. Elsewhere in this course, you have been encouraged to think about storing your produce to capitalise on times of shortage when prices are higher. The activity of storing and protecting your produce is in itself an enterprise with its own expenses.So you can see that the spread sheet grid we developed previously, which has only twoenterprises, might be inadequate for your own operations.. Page 168 Module4: ICT in Support of Farming Lesson 3:Record Keeping II
4. 4. Activity 1 Farming Enterprises at Windsor and at Home (15 minutes)Watch the Windsor Farm Case study again. This time identify the enterprises that arecurrently running at the farm according to the video. If they were to use the EnterpriseAccounting systems how many enterprise columns would they need? Access the video case study from the course CD ROM: See Resource Index | Module 4 | Lesson 3 | Case Study Questions: (In your journal record the answers to these questions) 1. List the activities at Windsor that could be considered farming enterprises. 2. Next to each item in your list categorise it according to ‘Production’, ‘Services’ and ‘Holding’. 3. Now consider your own farming operations and see if you can create a similar list. 4. Categorise your list using the same enterprise descriptions. See the Feedback section at the end of this lesson to see a model answer orcomments about this activity Page 169 Module4: ICT in Support of Farming Lesson 3:Record Keeping II