SUBJECT: AGRICULTURAL SCIENCE

First term Scheme of work CLASS: SS THREE

Week topic
1. Agric extension

2. Animal Health Management:(a)Meaning of disease (b) Causal organisms: (i)Viruses (ii)Bacteria

(iii)Fungi(iv)Protozoa.(c)i Factors that could predispose animals to diseases: Health status of
animals, Nutrition and Management etc.(c)ii Reactions of animals to diseases: susceptibility and
resistance to diseases. (d)Symptoms, effects and mode of transmission of selected diseases e.g.
(i)Viral diseases – foot and mouth, rinder-pest, Newcastle etc. (ii)Bacterial – Anthrax,
brucellosis, tuberculosis etc.
3. Animal Health Management cont’d:(iii) Protozoa- trypanosomiasis, coccidiosis etc.(iv)Fungal –
Scabies, ringworm.(d)Parasites: Meaning of parasites, Types of parasites,Modes of transmission
and life cycles of some selected livestock parasites (e)General methods of prevention and
control of diseases and parasites – Quarantine, inoculation, etc. (f)Control of parasites: Dipping,
drenching, spraying and deworming.
4. Aquaculture: (a)Meaning of Aquaculture (b)Different types of Aquaculture (i)Fish farming
(ii)Shrimps farming (iii)Crab farming(c)Importance of fish farming (d)Conditions necessary for
siting a fish pond: Adequate water supply, soil, vegetation etc.(e)Establishment and
maintenance of fish pond (f)Fishery regulation-meaning and regulations like close season, catch
quota, regular stocking etc.(g)Fishing methods and tools.
5. Apiculture or Bee-Keeping: (a)Meaning of Apiculture or bee keeping (b)Types of bees
(i)Indigenous bees (ii)Exotic bees.(c)Importance of bee keeping: job/wealth creation,
bees and bee products are medicinal etc.(d)Methods of bee keeping: Traditional
method, modern bee keeping.(e)Bee-Keeping equipment i.e. Bee Hives, Hive tools like
suits, smokers, jungle boots, brushes etc.(f)Precautionary measures in bee keeping:
Locate apiaries far from human dwellings – put warning symbols near your apiary et

6. Agricultural Finance:(a)Meaning of Agricultural Finance (b)Importance of Agricultural

Finance(c)Sources of Farm Financing (i)Personal savings (ii)Commercial Banks (iii)Cooperative Societies
(iv)Government (local, state and Federal) - Non Governmental Organizations etc.
7. Agricultural Finance cont’d:(d)Classes of credit (i)classification based on length of
period(i.e time period) short-term credit, medium term credit, Long term
credit(ii)Classification based on sources of credit – Institutional credit e.g. Banks,
cooperatives, government, Ngo’s. Non-institutional credit. e.g. personal savings, friends
and relatives and money merchants (e)Classification based on liquidity.(i)Loan –in-cash
(ii)Loan in kind.
 8. Agricultural Finance cont’d:(f)Problems faced by farmers in procuring agric. –
credit(i)High interest rate(ii)lack or inadequate collateral etc. (g)Problems faced by
institutions in granting loans to farmers, lack of records accounts on the part of the
farmers etc.
9. Agricultural Finance cont’d:(h) (i)Meaning of capital market institutions that deals with
medium and long term loans for agric – business(ii)institutions involved in the capital
market (i)Commercial Banks(ii)Mortgage Banks (iii)Nigeria Agriculture(iv)Cooperative,
and Rural development Bank (NACRDB),etc. (v)Sources of funds for the capital market –
Bonds, Insurance Companies and Merchant Banks-The stock Exchange (sales
&Purchases of shares)(vi)Roles of capital markets – mobilization of long term funds for
on –lending (vii)Reduce over reliance on money market, etc.
10. Farm Records and Accounts: (a)Importance of farm records – Performance evaluation of farms-
Farm management decisions etc.(b)Types of farm Records (i)Inventory Records (ii)Production
Records (iii)Income and Expenditure records.(iv)Supplementary or Special

DATE..................................................
TOPIC: AGRICULTURAL EXTENSION
CONTENT:
Agricultural Extension as a teaching and learning process
Agricultural Extension Programmes
Agricultural Extension Methods
Problems faced by Agricultural EXTENSION in Nigeria

SUBTOPIC 1: AGRICULTURAL EXTENSION AS A TEACHING AND LEARNING PROCESS

Agricultural extension is an informal, out-of-school, voluntary agricultural education process
involving the dissemination of useful agricultural skills and developed technologies to be
adopted by rural people for an improved agriculture and better life.
Agricultural extension is also the process, system or service which assists farmers or rural
people through educstionsl procedures in improving farming methods and techniques.
It is aimed at educating rural people and farmers on how to adopt modern methods of farming.
It is to teach people how to use their skills, knowledge and information to improve their living
standard. In extension, farmers learn reasons for change, value for a change, process of change
and the results achievable through change. Agricultural extension differs from formal education
in the following ways;
Agricultural extension is voluntary but not compulsory
It is problem-centred and not student or learner centred
It has the field as its classroom; it involves practical demonstrations
It involves trained workers in agriculture and Home economics.
OBJECTIVES OR ROLES OR FUNCTIONS OF AGRICULTURAL EXTENSION
The following are the objectives or functions of Agricultural extension;
(i) To create awareness about innovation in farming
(ii) To teach farmers to adopt innovation in farming
(iii) It acts as a link between farmers and Researchers
(iv) It encourages farmer to use local resources to improve their economic, social and
technological status and home management.
(v) It helps to change people’s attitude towards their problems
(vi) It raises the living standard of the rural people
(vii) It helps to maximize the utilization of agricultural produce
(viii) It develops the potentials of the people and their environment by developing their
leadership skills
(ix) It develops the ability of the farmers to make management decisions in agro-business
(x) It helps to organize farmers into cooperative societies
(xi) It assist farmers to locate sources of credit
(xii) Agricultural extension helps to supervise the use of agricultural loans by farmers
(xiii) It assists farmers to locate sources of farm input
(xiv) It helps farmers to locate marketing channel outlets
(xv) It assists in planning and executing farming educational programmes
(xvi) It assists in supervising and evaluating agricultural development programmes.

SUBTOPIC 2: AGRICULTURAL EXTENSION PROGRAMME

Several agricultural extension programmes have been set up by the Government to deal with
specific agricultural projects. Some of these extension programmes in Nigeria include;
1. Agricultural Development Programmes (ADP)
2. Farm Settlement Scheme
3. Agro-Service centres
4. River Basin and Rural Development Authority (RBRDA)
5. Directorate of Food, Roads and Rural Infrastructure (DFRRI)
6. National Accelerated Food Production Programme
7. Green Revolution
8. Back- to- land farming programme
9. Root and Tuber Expansion Programme
10. National Agricultural land Development Authority (NALDA)
11. Young Farmers Club
12. National Fadama Development Project (NFDP)
13. National Special Programme on Food Security (NSPFS)
14. Cooperative Societies
15. Ministries of Agriculture
EVALUATION
1. Enumerate ten (10) Agricultural Extension programmes set up by the Government of
Nigeria.
SUBTOPIC 3: AGRICULTURAL EXTENSION METHODS
These are channels or media used to pass on messages to and from the farmers and the
research institute or universities. Agricultural extension methods can be categorized according
to the number of people reached as follows;
(i) Individual contact method: This involves direct, person-to-person contact between the
farmer and the extension workers. The method may involve house or farm visitation, telephone
calls, letters or e-mail, and result demonstration.
Advantages:
(a) It helps in giving first hand information or knowledge of the farmer
(b) It helps to develop goodwill and confidence between the farmer and extension agent
(c) It gives opportunity of asking questions
(d) It is very effective and efficient
Disadvantages:
(a) It can be used for only few farmers
(b) It is time consuming and risky
(c) There may be suspicion if other farmers are not visited, leading to erosion of extension
agent credibility.
(ii) Group Method: This involves gathering a number of farmers into convenient places
(halls, farms) to deliver services or message that are general to all participants. The method
often used include method demonstration, result demonstration, general meeting, lectures,
group discussion, workshops, field trips or excursion, agricultural shows and field days.
Advantages:
(a) Many people are attended to at the same time
(b) It is more effective
(c) It influences reluctant farmers to adopt innovations
(d) It directs attention on group problems and possible solutions
(e) It encourages and trains local leaders
(f) It encourages free exchange of information and knowledge
(g) It saves time compared with individual method
Disadvantages:
(a) Problems discussed may not be relevant at all
(b) Instructions given to farmers still need to be followed up
(iii) Mass Media: This involves the use of mass media channels to reach large audience or
farmers with extension messages at the same time. The messages must be general so as to be
of interest to all. Such methods as radios, televisions, newspapers, mobile cinemas, journals, E-
mails, bulletins, posters, face book, fliers (handbills),etc are used to convey information to
farmers.
Advantages:
(a) It enables extension agent to reach large number of farmers at the same time.
(b) It is useful in disseminating information to deaf but
(c) It is a very fast method of communication with illiterate farmers
(d) It is very effective in terms of number of audience / cost
(e) The information, especially print media last long
(f) It brings achievement without direct contact between farmers and extension workers
Disadvantages:
(a) It is expensive to operate
(b) It does not encourage physical contact with farmers
(c) Illiterate farmers may not benefit from them
(d) It has poor feed-back mechanism
EVALUATION
1. List the three (3) types of extension teaching methods and explain any two of them.
2. State four functions of an extension worker
3. State two merits each of print and electronic media as channels of agricultural
extension.
ADOPTION OF INNOVATION
Agricultural research organization normally brings new innovations to the farmers through
extension agents. The adoption of innovations or new ideas and techniques in agriculture is not
always automatic. Depending on several factors, the rate of adoption of a particular innovation
varies with individuals.
Factors Affecting the Rate of Adoption of Innovation
1. Level of education: The more education a farmer is, the higher the rate of adoption of
innovation. It will take a longer time for an illiterate farmer to accept new ideas in
farming.
2. Attitude of the farmer: Most farmers that develop positive attitude toward new
innovations are more likely to succeed than those that do not respond at all.
3. Financial status of a farmer: Experience has shown that wealthy farmers are ever
willing to accept and experiment on new farming techniques than very poor or peasant
farmers.
4. Size of the farm: The bigger the farm, the higher the rate at which a farmer will be
willing to accept new ideas. Also, the smaller the farm, the slower the rate of adoption
of innovation
5. Presence of extension worker: The presence of extension worker within the farming
community may help the individual farmer to accept the new ideas or techniques in
farming.
6. Result of demonstration plots: The result from demonstration plots, particularly, if it is
a good one will promote the acceptance and adoption of the innovation but when the
result is not good, farmers will abandon the whole idea concerning the innovation.

Categories of Farmers Based on Adoption of Innovation

Agricultural research organizations or extension officers usually categorize farmers according to
the rate of adoption of new innovation.
These categories include:
(i) Innovators
(ii) Early adopters
(iii) Late adopters
(iv) Never adopters

INNOVATORS
Innovators are farmers who introduce changes or new ideas of farming into a new area. Such
ideas may reach the innovators through the extension agents, mass media, or they might have
seen it done in another place. The proportion of such people are usually very small. They may
suffer some losses due to inexperience or error during the cause of doing their work. As a
resullt of these reasons, they will require encouragement.
How to Encourage the Innovators
(i) Expert advice: There is need for the extension officer to constantly be with the
innovators to render expert advice to them concerning what they are doing.
(ii) Granting credit facilities: The extension agent can assist these farmers to source for
loans to enable them implement the new ideas they have discovered.
(iii) Provision of farm inputs: Essential farm inputs such as chemicals, fertilizers, seeds, etc,
which are important or critical for the success of the new innovation must be easily available to
the farmers.
(iv) Granting insurance cover: There should be insurance cover, particularly on the new
ideas and innovations the farmers are trying to establish. Whether they succeed or fail would
not have much impact for the farmers since there is an insurance on the programme.
(v) Providing market for produce: The innovators have to be assured that their produce
will be purchased at an encouraging price. This will boost the morale in the practice of the new
idea or innovations.
(vi) Organizing agricultural shows: This should be done to enable the innovators exhibit or
display their products for the purpose of attracting others.
(vii) Prizes / Awards: Prizes and awards should be given to the innovators.
(viii) Subsidy: The activities of the innovators should be subsidized to encourage them.
(ix) Market information: The extension agentcies should provide vital market information
to the innovators.

EARLY ADOPTERS
Early adopters is the second group that comes in immediately after innovators. Depending on a
number of factors as discussed above, the percentage of early adopters may be high or low.
If the percentage is low (say 10% or below), it shows that;
The new idea was not uniformly accepted.
The new idea has to be practiced by some for others to see the result
The new idea must have run into a hitch
The new idea must have been too complex to understand.
If the percentage is high (say 30% or above), it shows;
The new idea was uniformly accepted
The new idea was practiced by all farmers
The new idea was smoothly executed without problems
 The new idea was a simple and an easy one.

LATE ADOPTERS
Late adopters are the third group of farmers that can accept new ideas and techniques. In most
cases, the number or percentage of late adopters is usually high.
Reasons for High Number of Late Adopters
They may be illiterate farmers
They may be poor or peasant farmers
They may have conservative attitude
The idea may be too complex for them
Some of the farmers must have waited to see the result of that of a person practicing
them now
Some of the farmers must have run into problems in the course of implementing the
new innovation
The farmers may be disenchanted with inconsistent Government policies and
programmes
Poor communication system also account for high number of late adopters
It may also be as a result of a weak extension system
Cultural and traditional belief systems do slow down the adoption of new ideas
When the result of the new technique is not significantly better than the existing
method, the people drag their feet.

NEVER ADOPTERS
Never adopters is the last group of farmers that will never accept nor adopt the new
innovations. This group of farmers no matter how best the extension agents will try to convince
them, will never change their mind. High level of illiteracy, poverty and conservatism are the
major reasons for these farmers’ unwillingness to adopt new innovations.
Factors Responsible for their unwillingness to accept or adopt Innovations
Illiteracy: These farmers who are never willing to adopt innovation are mainly illiterates
who can never appreciate any good work.
Conservative attitude: This group pf farmers are never willing to accept new ideas.
They will prove to the extension agent that they cannot them farming as they have been
doing it ever before they were born.
Poverty: As a result of the high level of poverty, these farmers are never willing to
spend a mite of money to acquire new idea. They might need everything free of charge.
Lack of exposure: Most of these farmers lack exposure. Hence, they can never
appreciate good work or idea that may come to them.
Fear of tax payment: These farmers see extension officers as tax collectors. They
believe the officers are sent by Government to use the introduction of innovation as a
means of collecting taxes from them.

QUALITIES, FUNCTIONS / ROLES AND PROBLEMS OF AGRICULTURAL EXTENSION OFFICER OR

AGENT OR WORKER
Agricultural Extension Officer / Worker
Meaning: An agricultural extension officer or worker is a person who is involved in the
dissemination of new ideas and techniques from the research institutes to the farmers. He acts
as an intermediary between researchers and the farmers.

Qualities of a Good Extension Worker

Originality: For an extension officer or worker to succeed as an agent of change, he
must be original. He must have the native intelligence to be original in his thoughts,
words and action.
Leadership: He must be a leader among leaders. He must be able to know the way i.e.
his goals and lead the rural farmers to grasp and embrace that goal. He must be patient
and able to inspire the rural farmers to achieve the goal.
Initiative: A good extension worker must have initiative to tackle problems himself
before referring them to supervisors. He must be able to make steps without being
directed.
Organizational Ability: The success of any extension activity will depend on how it is
planned organized and executed. He should be able to organize training of leaders.
Problem Solving Ability: A good extension worker must be able to recognize problems,
define them in simple terms and solve them if they fall within his training and
experience.
Clear Judgment: He must possess great foresight, he must be able to appreciate the
problems of the farmers on the ground and know what to do to solve them.
Reliability / Honesty: An extension worker must be reliable, a man of his words. If the
agency sends him down to the rural area, he should go down to deliver the piece of
information and bring back feedback. If the rural farmers discover that he is reliable,
they can then assimilate the new innovation and research findings.
Communication Skill: An excellent extension worker must possess good communication
skills e.g good command of local language, boldness and oratorical abilities.
Freedom from Local Politics: A good extension worker must not be involved in the local
politics so as to win the confidence of all members of the target group.
Respect for Culture and Traditions: He must be a good mixer for him to succeed. He
must be able to come down to their level. He should dress like them, eat whatever they
present, possibly drink their water, while not losing his goal for doing all these. By these
wise behavior he will win the hearts of the rural farmers. He should not feel superior to
the farmers so as to achieve his goal. He must be approachable.
Technical Knowledge: With sound training, an extension worker must be able to impact
knowledge. He should be able to motivate these adult learners to acquire knowledge.
Punctuality and Availability: He should be able to attend all pre-arranged meetings,
seminar, workshops, etc, promptly and always make himself available.
ROLES OF AN EXTENSION WORKER
He provides agricultural consultancy services: He consults and reflects on rural or
agricultural development projects for the farmers.
He plans and executes programmes: He plans and executes farming educational
programmes.
 He organizes and supervises farmers’ groups: He organizes and supervises farmers’
groups, i.e., meeting, cooperatives and their workers’ meetings
He conducts and organizes training for farmers: He conducts or organizes training for
farmers.
He liaises with other agencies: He liaises with other agencies that may have influence
on the rural environment and the farmers.
He assists in improving farmers’ outlook: He helps to improve the outlook of farmers
towards their problems or difficulties.
He acts as intermediary between researchers and farmers: He acts as a connecting link
( intermediary) between the researchers and the farming communities.
He teaches farming practices: He teaches improved farming practices to farmers.
He evaluates extension programmes: He evaluates agricultural extension programmes
and projects.
He supervises agricultural loans usage: He supervises the utilization of agricultural
loans
He locates marketing channels: Extension agents also assist farmers to source for farm
input like fertilizers, seeds, chemicals, etc.
He sources for farm loan: Extension workers also assist the farmers to source for loans
to enable them buy various input and produce crops and livestock.

WEEK 5
TOPIC: PROBLEMS FACED BY AGRICULTURAL EXTENSION IN NIGERIA
Problems facing an agricultural extension worker or officer in the discharge of his duties
include:
High level of farmers’ illiteracy: High level of illiteracy among farmers may affect the
rate of adoption of new farming techniques.
Absence of credit facilities: Absence of credit facilities to farmers make them
uninterested and prevent the implementation of accepted innovations.
Insufficient motivation of extension agent: Insufficient motivation of the extension
workers by way of better remunerations for their effort tends to retard their
performance
Inadequate resources: Extension workers do not have adequate resources, such as
money to travel or enough materials to supply their target farmers.
Unfavourable attitudes of farmers: Unfavourable attitudes of rural farmers towards
government programmes, tends to make extension work a bit difficult.
Inadequate trained extension agents: Inadequacy of well trained extension staff makes
the extension worker have a wider area and more farmers than he can cope with.
Uncoordinated efforts by Government agencies: Uncoordinated efforts by
Government agencies may lead to confusion and rejection by farmers.
 Poor transportation network: Poor transportation network by way of lack of vehicles
and motorable roads, militates against the extension worker.
Inadequate evaluation machinery: Inadequate evaluation machinery makes it difficult
for the agent to assess their own achievement or success.
Non-involvement of farmers in planning programmes: Rural farmers, the ultimate
consumers of extension programmes are not involved in planning programmes which
results in non-commitment to such programmes when it is introduced.
Language barriers: Language barriers do lead to improper dissemination of new
innovations by the extension worker.
Inadequate publicity: Inadequate publicity by way of mass media are not fully utilized
in publicizing extension programmes.
EVALUATION DATE: …………………………
SUBJECT: AGRICULTURAL SCIENCE
CLASS: SS 3
TOPIC: Animal Health Management
CONTENT: 1. Meaning and Causal Organisms
2. Predisposing Factors to Diseases
3. Selected Diseases of Farm Animals
SUB TOPIC 1: Meaning and Causal Organisms
Animal Health management deals with monitoring the health status of the animals on the farm.
It is apparent that a healthy animal will be productive while unhealthy animal apart from not
been productive becomes a liability as money would be spent for their treatment. Besides, there
is a high risk of transferring the infections to other animals.
A Disease condition is a deviation from normal functioning state of the animal’s body which
comprises of different components working in unity.
In a nutshell, disease is any condition in which there is departure from the normal functioning of
the system of the animal’s body.
CAUSAL ORGANISMS
The causal organisms of animal diseases are classified as follow:
A. Pathogenic organisms/ factors- these are
1. Bacteria
2. Virus
3. Fungi
4. Protozoa
5. Nematodes
6. Parasites
B. Non pathogenic factors-These are factors like
1. Nutritional deficiency
2. Inanimate objects like chemicals, environmental conditions (extreme cold or heat)

BACTERIA: They cause diseases by secretion of toxins. Diseases are infectious and contagious.
They are transmitted by air, water and animals inform of spores. Examples of bacteria diseases
are Contagious abortion, Anthrax, Foot rot, Mastitis, T.B, Fowl pox, Cow pox etc
VIRUS: This organism multiplies only inside the living cells of a specific host. Viruses are
transmitted from animal to animal by vectors or by discharge from the body of animals, by
insect bites and by human beings. Examples of viral diseases are Foot and mouth disease, Rinder
pest, Newcastle, Gumboro, Rabies, Fowl pox, Pneumonia, Kata, Blue tongue, Dermatitis etc
FUNGI: These are non-green plants that can survive without light. Their growth and
multiplication are favored by dam, moist and dark condition. They spread through body contact
and through spore formation. Examples of fungal diseases include Aspergilosis, Ring worm, Foot
rot, Scaby etc
PROTOZOA: They are microscopic single cell animals that cause a lot of damage to livestock by
rupturing certain parts of the body when they multiply. They are transmitted by insects, vectors,
other animals like rats and through contamination of food and water through the vectors.
Examples of protozoan diseases are Coccidiosis, Trypanosomiasis, Entamoeba, Dysentery, Red
water fever, Surra etc
NEMATODES: They are parasitic worms that cause diseases through consumption of flesh in
which the larva of the parasite are encysted. Examples of nematode disease is Trichinosis
METAZOA DISEASES: These are parasitic diseases such as Babesiosis, Taeniasis, Fasciolosis,
Ascariasis etc
NUTRITIONAL DISEASES: These are Sterility, Paraketosis, Ricket, Anorexia, Acidiosis etc
EVALUATION
1. Define the term disease and state three non-pathogenic factors of animal diseases.
2. Enumerate the pathogenic causal organisms with three affected animals each

SUB TOPIC 2: PREDISPOSING FACTORS TO DISEASES

These are factors that can predispose animals to diseases. These factors are stated and
explained
1. POOR FEEDING/ NUTRITION: When animals are not fed with adequate quantity and quality
Feed, it affects animals ability to withstand disease attack
2. POOR SANITARY CONDITION: This include improper disposal of animals’ waste and bush
environment. These could expose animals to infections
3. POOR HOUSING: Housing that are not fitted with all necessary facilities, overcrowding, and
poor ventilation can lead to disease condition
4. HEALTH STATUS: Diseased or infected animals can contaminate the healthy ones
5. POOR MANAGEMENT: This includes non administration of vaccines and drugs at appropriate
period.
6. UNFAVORABLE CLIMATIC CONDITIONS: Harsh climatic conditions such as rainfall, high
humidity, and extreme high or low temperature can dispose animals to infections

SIGNS OF INFECTIONS
1. Loss of appetite
2. Persistence coughing
3. Shivering (feverish condition)
4. Watery and blood stained feces
5. Inability to rise and sluggishness with unstable posture
6. Rough skin, dropping of tail or wings in birds
7. Discharges from the eyes, nostrils, mouth and anus
8. Emaciation
9. Death

REACTIONS OF ANIMALS TO PATOGENIC ATTACK

 1. SUSCEPTIBILITY: It is a condition in the animal by which it is easily attacked or infected by
disease. This means that the disease can easily enter, establish and manifest itself in the animal.
An animal is susceptible to diseases if it is affected by that disease with visible signs.
2. RESISTANCE: It is the ability of the animal to stop or reduce invasion by disease causing
agents. It could also mean that disease organism may invade the animal by gaining entry into his
body but cannot develop further to show signs of infection. Resistance may be inherited or
acquired through vaccination or by recovering from the disease previously and then develop
resistance or immunity to any further attack. An animal is therefore resistant if the causal
cannot produce a disease condition in him.

ECONOMIC IMPORTANCE OF DISEASES

1. Poor feed utilization
2. Low yield and poor quality products
3. Reduced productivity and poor income to farmers
4. Retarded or stunted growth of animals
5. Mortality of both young and mature animals

EVALUATION
1. Enumerate four economic importance of animal diseases
2. List three factors which determine the degree of resistance of an animal to a disease

SELECTED DISEASES OF FARM ANIMALS

CAUSAL MODE OF
DISEASES AFFECTED ORGANISMS TRANSMISSION SYMPTOMS PRVENTION/CONTROL
ANIAMLS
Anthrax All farm Bacteria Contaminated feed, High temperature, Annual vaccination,
animals water, equipment and Blood ooze from natural Bury the dead stock
infected animals openings, swollen body and
sudden death
Brucellosis Cattle, sheep, Bacteria Contaminated feed Premature birth, still birth, Vaccination, good
goat and pig and water, discharges Retention of placenta sanitation and
and aborted fetus management
Mastitis Cattle, sheep, Bacteria Dirty floor & milkers’ High temperature, Observe good
goat and pig hand and injured uneasiness in cow when sanitation avoid
udder milked, pain overcrowding,
TB (Wasting Cattle, pigs and Bacteria Infected feed, water, Persistent coughing, Good sanitation,
disease) poultry litter, dropping , emaciation, milk reduction, isolation, vaccination,
animals and inhalation high mortality, pale comb Burn the affected
of germs and wattle animals
Foot & mouth Cattle, sheep, Virus Infected urine, milk, Lameness, inflammation of Vaccination, isolation,
disease goat and pigs droppings, animals teat and udder, blisters on burn infected
mucus materials
Rinder pest Cattle, sheep Virus Contact with and Blood stained feces, difficult Isolation, vaccination
and goat contaminated feces, breathing, weakness, and avoid migration
urine, feed and water emaciation, high mortality of stock
Newcastle Poultry Virus Contaminated water, Diarrhea, muscular tremor, Sanitation, vaccination,
feed, litter and breed nasal discharge, difficult disinfection of pen, burn
 breathing, sneezing, the infected birds
twisting of neck, paralysis
Chronic Poultry Virus Contaminated feed, Difficult breathing, nasal Isolation, vaccination,
Respiratory water, poor sanitation discharge, choking nose and good sanitation and
disease and management death bury dead birds
Aspergilosis Cattle, pigs and Fungi Contaminated feed, Respiratory disorder, Good sanitation,
poultry equipment, litter and emaciation, high disinfection of pen,
inhalation of spores temperature, difficult good feeding
breathing
Ring worm Cattle, sheep, Fungi Contact with infected Loss of appetite, Disinfection of pens,
goat, pigs and stock and troughs emaciation, lesion on the sanitation and dress
rabbit skin and skin irritation the affected part with
sulphur solution
Coccidiosis/Red Cattle, sheep, Protozoa Contaminated feed, Blood stained diarrhea, Disinfection of pen,
Diarrhea goat, poultry water, droppings, emaciation, loss of hair and sanitation, use of
and rabbit litters ,tock etc appetite, dullness antibiotics
Trypanosomiasis Cattle, sheep, Protozoa Blood sucking tsetse Loss of appetite, weight, dry Give trypanosomide,
goat and pig fly (Glossina ssp) coat, nervous disorder, Isolation, spraying,
dullness, drowsiness, avoid tsetse fly
anemia infected area
Piroplasmosis/ Cattle, sheep, Protozoa Bite from blue tick Loss of appetite, Give babesan
Babesiosis goat and pig emaciation, colored urine, injection and use
(Red water rise in body temperature insecticide to kill
fever) vector
Trichinosis Pigs Nematode Eaten encysted lava of Watery discharge, nausea, Good sanitation and
Trichinella vomiting and abdominal management
pain
Fowl typhoid Poultry Bacteria Contaminated water, Yellowish diarrhea, dullness Vaccination,
feed, dropping sanitation, contact vet
doctor
Scabies Cattle, sheep, Fungi Contact with Itching, scratching, swollen Good sanitation,
goat contaminated lymph nodes, fever. dipping.
beddings, birds

GENERAL PREVENTION OF LIVESTOCK DISEASES

1. Animals should be vaccinated against diseases at right time to acquire immunity
2. Good sanitation practices should be observed regularly by cleaning the surrounding and
equipment
3. New stock should be quarantined for some time for proper observation before joining the
group
4. Adopt rotational grazing to check /eliminate build up of pests
5. Dipping, spraying and delousing should be observed to eliminate ecto parasites
6. Farm animals should be de-wormed/drenched by giving them worm expellants against endo-
parasites
7. Animals should be properly fed by giving them balanced ration
DATE: …………………………
SUBJECT: AGRICULTURAL SCIENCE
CLASS: SS 3
TOPIC: Animal Health Management
CONTENT: 1. Introduction, Types and Selected parasites
2. Life cycle of selected parasites

SUB TOPIC 1: Meaning and Types of Parasites

Parasite is an organism which lives on or inside the body of another organism called the host in
order to derive all its nourishment such as food, shelter and protection. The parasite does not
provide any benefit but causes damage or harm to the host in return. The host usually belongs
to different species is often bigger and stronger than the parasite. Sometimes the relationship
with the parasite causes the death of the host or reduces its productivity.
The relationship between the parasite and the host is known as Parasitism. Based on this
relationship, a parasite may be temporary, living for a short period in or on the host or
permanent, living their entire lives in the host eg endo-parasites

TYPES OF PARASITES
Livestock parasites are grouped into two namely
> Ecto-parasites
> Endo-parasites

ECTO-PARASITES: These parasites live outside or on the hosts. They usually attach themselves
to the skin of the animals. Ecto-parasites include ticks, lice, mites, fleas, flies etc

A. TICKS: Ticks affect livestock such as cattle, sheep, horses and dogs. They live all their lives
attached to the hosts and suck blood except during the period of mounting and reproduction.
Tick belongs to the order of Acarina and the class Aranchinda

LIFE CYCLE OF TICKS

CLASSIFICATION OF TICKS

A.BASED ON MODE OF DEVELOPMENT

a. One Host Tick: all stages of development takes place in one host animal eg blue tick
b. Two Host Tick: The lava develops into nymph on the first host. The nymph falls off and moults
into adult which attaches to the secondary host eg red legged tick
c. Three Host Tick: these attach to different animals at each stage of development, drop off and
moult into the next stage on the ground eg water tick
B. BASED ON BODY TEXTURE
a. Hard tick (Ixodidae)
b. Soft tick (Argasidae)
 LIFE CYCLE OF HOST TICK
Climbs unto the host
larvae one host

hatch feed & moult

egg nymph

lays egg and die feed & moult

adult adult
falls off host (ground)

Ticks are important arthropods and vectors of infectious diseases. They carry both viruses and
protozoan producing organisms. When unfed they are flat, but spherical when engorged with blood of
warm blooded vertebrates. They are unisex, the female after mating sucks blood many times until it
increases in size. The stage of develop: eggs-> larva->nymph->adult.

Ticks have eight walking legs. Their eggs are laid on the ground and larva emerges to climb grass or
shrubs and attaches to any passing animals. The eggs hatch out in about 3-4 weeks depending on the
climatic condition

ECONOMIC IMPORTANCE OF TICKS

1. Loss of blood and weight
2. Reduction in quality of hide and skin which to reduction in market value
3. Reduction in the production of meat and milk
4. Restlessness cause by skin irritation
5. Loss of farmers’ income
6. Injuries from bite causes secondary infection
7. It causes and transmits diseases such as heart water disease, red water disease, anaplasmosis,
tularemia, typhus etc
8. It produces which causes toxic effect on animals
9. Transmitted diseases may cause death and eventually reduce number of stock
CONTROL OF TICKS
1. Good sanitation
2. Regular dipping in solution of acaricides
3. Spray animals’ beddings with insecticides
4. Adopt rotational grazing
5. Burning of infected pasture
EVALUATION
1. State the classification of ticks and give examples for each
2. Why is the control of ticks necessary in animal production?

B.LICE: These are wingless but flatten insects and member of arthropods. They are divided into two
groups
> Biting Lice (Mellophagus)-they are found on both animals and birds. They have chewing mouth parts
and live on skin or feathers
>Sucking Lice (Siphunculatus)- they are found on animals and suck blood of the host.

LIFE CYCLE OF LICE

Adult lice lay eggs glued to hairs or feathers. Eggs are sub-oval in shape, pale and translucent. It takes
three to four weeks to complete the life cycle. The eggs hatch in about 17 days into nymph which moults
three times. From one moulting to the next takes about 7 days in the foot lice of sheep. The third moult
gives rise to the adult which may start laying eggs after about 5 days.
ECONOMIC IMPROTANCE OF LICE
1. Loss of weight, blood and appetite
2. Restlessness as a result of skin irritation and scratching
3. Poor quality meat and milk
4. Reduction in production and yield
5. Animals become unthrifty which brings low income to farmers
6. Blood feeders are vectors of endemic typhus.

CONTROL OF LICE
1. Avoid over crowding
2. Spray the animals with insecticide regularly

C.MITES: They are unsegmented pests with 8 walking legs. They infest animals, plants and stored food.
They cause skin diseases like Mange and scab in animals and scabies in man. The life cycle involves eggs
(laid on skin), nymph (moult twice) and adult. All the stages take place within three weeks. The red mite
causes heavy loss in poultry.
ECONOMIC IMPORTANCE
1. Severe anemia
2. Restlessness (especially at night)
3. Unconsciousness (loss of condition)
4. Drop in egg production
5. Transmission of disease like fowl pox

D. FLIES: Many of these insects are harmful to farm animals eg

>Tsetse fly & horse fly transmit Trypanosomiasis
>Stable fly transmits Anthrax
>White fly transmit Mosaic disease in plants
> Black fly transmit filarial
> Warble fly produces larva that damages cattle skin
>Nasal fly produces larva that damages sheep skin
>House fly cause irritation and restlessness
CONTROL OF MITES AND FLIES
1. Spraying and dipping

ENDO-PARASITES: These are parasites that live inside the body of the hosts eg tape worm, liver
fluke, round worm, hook worm, filarial etc
A. TAPE WORM-Taenia spp
Tape worm is a long endo-parasite flat worm. It has small head called scolex with suckers and hooks by
which it holds fast to the intestinal wall of its primary host, man. It belongs to the group of worm called
platy-helminthes. Pig is the secondary host for Taenia solium and cattle for Taenia saginata. Tapeworm
has many segments called proglotides. It has narrow neck, the narrow end of proglotides is closer to the
head and it is the youngest part. The head consists of rostellum,, sucker and hooks.It has no mouth,
alimentary canals, arms, respiratory and blood vessels. It consists of two families Cestoda (tapeworm)
and Trematoda (flukes). It is an hermaphrodite which excrets through the flame cells and ducts as in
other flat worms.
Mature proglotides with many fertilized eggs break off add pass out with feces of the host (man). The
eggs develop into embryo in the soil. This being taken up by the secondary host (pig) enters the blood
stream to form a cyst. At this stage, it is called bladder worm. This later develops into a young worm in
the primary host when eaten raw or under cooked pork.

ECONOMIC IMPORTANCE
1. Anemia or blood shortage
2. It causes hunger, abdominal pain or discomfort
3. Indigestion and vomiting
4. Emaciation or loss of weight
5. Debility or general weakness
6. Loss of meat at slaughter
7. Loss of revenue and poor meat quality

CONTROL OF TAPE WORM

1. Regular deworming of infected persons
2. Prevent human feces in the pasture
3. Pigs should not be allowed to eat human feces
4. Proper cooking of meat before consumption
5. Dogs and other carnivores should be kept away from the stock
6. Meat must be examined for bladder worm at abattoir before selling to the public

B.ROUND WORM: Ascaris lumbricoides

Round worm is an elongated, cylindrical, white worm which is pointed at both ends. The body is smooth
and is covered by thick, tough cuticle of few centimeters long. They are common parasites of cattle, pigs
and poultry. They infest the intestinal tracts of these animals where they derive their nourishment to
the disadvantage of the hosts.
LIFE CYCLE OF ROUND WORM
The adult female lays eggs inside the host which are passed on to the ground along with feces. The eggs
are contained in a resistant shell (cyst) to enable them survive for a long time until they hatch. The eggs
in cyst are swallowed by animals either through water or feed. The eggs hatch inside the host and move
round the whole body of the host until they reach the lungs from where they get to the mouth through
the bronchial tube. From the mouth they are swallowed back to the stomach. They then live in the
intestine and grow to adult while feeding on digested food.

ECONOMIC IMPORTANCE OF ROUND WORM

1. Reduction in growth of animals
2. Loss of appetite and weakness
3. Indigestion and constipation
4. Destruction of organs
5. Stomach disorder like diarrhea , colic, vomiting and respiratory difficulty
CONTROL OF ROUND WORM
1.Good sanitation of the environment
2.Use appropriate drugs like piperazine
3.Supply of clean water
4.Restrict animals from feeding on contaminated pasture
5.Practice rotational grazing
6.Avoid use of farm yard manure to pasture on which animals graze

DIFFERENCES BETWEEN TAPE WORM AND ROUND WORM

TAPE WORM ROUND WORM
Hermaphrodite Unisex
Acoelomates (no cavity) Psuedocoelomates
Flat/tape like Round/cylindrical
No poited ends Pointed at both ends
Segmented body Unsegmented body
Has hooks and sucker No hook and sucker
Belong to Cestodes Belong to Nematodes
Distinct but small head No distinct but possess head region
Absence of alimentary canal, respiratory & blood vessel These are present
Found in duodenum, small intestine and digestive tract Found only in intestine

C.LIVER FLUKE-Fasciola hepatical

This is a short flat worm which attacks animals particularly cattle and sheep. It hides in the bile duct
where it feeds and reproduces. Liver fluke can cause the death of an animal if not eliminated.
LIFE CYCLE OF LIVER FLUKE
Eggs pass from uterus of the liver fluke into the bile duct of the livestock. They move from the bile duct
into the intestine. They are passed out with feces of livestock unto pasture. Eggs hatch into miracidia.
The miracidia penetrate the water snail (secondary host). The miracidia develop into sporocyst in the
snail. Cell division in the sporocyst results into rediae. Rediae develops into cercaria which pass out of
snail and remain in the pasture and becomes encyst (metacercarnia). Encysted cercaria (metacercaria)
eaten by livestock and develops into young liver fluke. The young liver fluke swims through intestine into
the blood stream into the liver and finally locate at the bile duct.
ECONOMIC IMPORTANCE
1.Loss of blood
2.It causes anemia i.e inability to produce blood
3.Obstruct the bile duct
4.It leads to digestive disturbance
5.It may result in death
6. It causes liver rot
CONTROLOF LIVER FLUKE
1. Avoid wet or lush pasture
2. Ducks and geese should be used to pick up snails
3. Use lime to stop the hatching of liver fluke eggs (hatching is not allowed under high alkaline medium)
4. Kill the snail to destroy fluke life cycle
5. Spray the parasite with CuSO₄ in 200l of water/ha or mix 2-3kg of CuSO₄ in 20kg sand and broadcast
6. De-worm/drench the animals regularly
7. Control snail population
EVALUATION DATE: …………………………
SUBJECT: AGRICULTURAL SCIENCE
CLASS: SS 3
TOPIC: AQUACULTURE
CONTENT: 1. Meaning and Importance of Aquaculture
2. Different Types of Aquaculture
3. Sitting of Fish Farm and its Regulation
4. Fishing Methods and Tools

SUB TOPIC 1: Meaning and Importance of Aquaculture

The term fish is applied to a variety of cold-blooded, water-dwelling (aquatic) animals that belong to the
phylum Chordata. Fishes belong to four different classes consisting of bony, cartilaginous, jawless and
fleshy-finned fishes.
Aquaculture/Fish farming is the propagation and husbandry of aquatic organisms in artificial water
bodies for commercial, recreational and scientific purposes.
IMPORTANCE OF AQUACULTURE
1.It is a source of protein man and livestock diets
2.It provides employment and income to farmers
3.Fishes are useful for educational purpose to students and researchers
4.It provides a means of recycling domestic waste such as animal dung
5.It serves as source of foreign exchange through exportation of fish and fish products
6. Fish oil serve as food and is also used in the manufacture of soaps
7. Fish farming encourages the economic use of land
TYPES OF AQUACULTURE
There are different types of aquaculture. These are
(i) Fishery
(ii)Shrimps rearing
(iii)Crab rearing
(iv)Cray fish rearing
(v)Lobster rearing
(vI)Prawn rearing
(Vii)Oyster shell rearing
(viii) Marine snail rearing
(ix)Squid rearing
(x) Mussel rearing
(xi) Clam rearing
(xii)Octopus rearing
(xiii) Rearing of aquatic mammals such as whales etc
FISH FARMING: This is the act of rearing selected fish species in enclosed bodies of water such as ponds,
lakes, streams, rivers for food or other useful purposes.
CLASSIFICATION OF FISH:
Classification of fish:Fish can be classified into two based on
(I) Habitat and
(II) (II) Morphology (structure ).
CLASSIFICATION BASED ON HABITAT.
A .Fresh water fish: These are fish that can successfully live and reproduce only in salt free
water such as ponds ,lakes, streams, rivers, swamps e.t.c. Examples of fresh water fish are
tilapia, cat fish, Nile perch, mud fish, moon fish e.t.c.
B .Salt water fish : These are fish which can live and reproduce successfully in saline (salt) water
like lagoons, oceans, and seas. Examples are :dog fish, shark , croaker, sole, mackerel e.t.c.
CLASSIFICATION BASED ON MORPHOLOGY
A .Bony fish: These are fish that have the structure of their body made up of bones e.g.
tilapia, carps, cat fish, croaker, mackerel etc:
B .Cartilaginous fish :These are fish which have the structure of their body made up of
cartilage e.g. dog fish, rays, shark, etc.
CONDITIONS NECESSARY FOR SITING A FISH POND
1.Availability of quality water
2.Soil type with a good proportion of clay
3.Vegetation
4.Topography
5.Availability of suitable fingerlings
6.Availability of high quality feeds
7.Market
8.Availability of labour
9.Scurity or safety of the fish
10.Location of the hatchery/pond
CONSTRUCTION OF A FISH POND
The operations that must take place during pond construction include the following:
1.Choice of a site: This depends on proximity to perennial river or stream, fertile but clayey soil,
valley with narrow neck or fairly undulated open area.
2.Survey of the site:This is the detailed survey carried out by extension workers to determine
height of the pond, volume of earth for dyke, total surface area and volume of water in the
pond
3. Clearing and stumping: complete clearing and removal of stumps and root with use of
machine or manual labour
4. Contruction of dam: building of concrete across a flowing stream with good quality material
eg clay soil or hard pan
5. Construction of core trench: this by excavating the soil and using clay to fill it at the bottom.
Dyke or clay embarkment is constructed round the trench..The core trench disallows water
leakage between the dyke and the original undisturbed soil
6.Impondment: it is the filling of pond with water by using the inlet and monk-gate via gravity
or sunction using water pump and pipes.
7.Liming: application of CaCO₃ to the side and bottom of the pond to reduce acidity of pond
water and encourages microbial activities eg growth of planktons. This is done before
impoundment.About 4 weeks should be allowed for lime materials to dry.
8.Pond fertilization: fertilizer facilitates microbial growth. It is done by pouring organic or
inorganic manure i.e poultry faeces, cow dung, NPK fertilizer or SSP (into the pond). This is done
15 days before impoundment.
9.Pond inoculation: this is the introduction of good plankton species into the pond. It is done
by pouring from plankton rich pond into a newly fertilized pond. The pond turns green later
showing abundant growth of planktons. This can be encouraged by adding fertilizer into the
pond once every week
10.Stocking of pond: it is the introduction of fingerlings or fries into the pond. Stocking density
is 2 fingerling per square meter (2ft/m²). The fingerlings should not be poured into the pond but
allow them to swim out into the pond from the slanted container. Stocking is affected by
productivity, pond size, number of fish for stocking, availability and size of fish food and weight
of harvest expected.

MAINTENACE OF FISH POND

1. Regular feeding: This should be done twice daily from selected points. Copens is given
regularly.
2. Deweeding: This allows dissolution of planktons and oxygen in water and also prevent build
up of pest and diseases
3. Desilting: Removal or prevention of silt from entering the pond. It ensures clean water,
promote easy movement of fish and prevent pollution of water eg turbidity (i.e suspended
solids) and oxygen depletion.
4. Aeration: this is agitation of water through addition of fresh clean water. It facilitates
dissolution of atmospheric oxygen required for respiration. Lack of oxygen makes fish come to
the surface of water
5. Constant water supply: this is to ensure that pond is full of water
6. Control of predators: birds and snakes should be prevented from eating fish in the pond
7. Prevention of diseases: this is effected through adequate feeding, stocking, weeding,
temperature, manuring etc
8. Liming: this helps to correct pond acidity, leaching and enhance fertilizer effectiveness.
9. Test cropping: this is normally done to check the growth rate of the fish in order to detect
any outbreak of disease as well as food conversion rate.
10. Regular harvesting: this is to prevent over-population, outbreak of diseases and
cannibalism
METHODS OF FISH HARVESTING/CROPPING
The methods used depend on the area, the gears and type of aquatic animals to be harvested
or cropped.
1. Netting: this is the use of clap, gill, seine, drag, cast, throw, scoop, trawl nets etc to harvest
fish in large scale
2. Trapping: this is like bird cage used to harvest fish. It contains bait to attract fish into the
cage.
3. Impaling: involves the use of spears, arrows, knives, hook and line, hook-long-line to attack
and catch a particular fish
4. Electro-fishing or total fishing-it is non-selective method of fishing in which a current of
electricity is passed through the pond creating electric field that kills all the fishes in the pond.
5. Use of ultrasonic: this is the use of sound to attract fish to a particular corner of the pond
where they can be trapped or harvested using net or basket. It is non-selective as electro-
fishing
6. Partial harvesting or draining of pond
7. Use of artificial shelter
8. Use of fence
BASIC LAWS AND REGULATION OF FISHING
These are number of rules guiding exploitation and other practices against fishery resources
especially in open access water
1. Catch Quota: this allows fishermen to catch specific quantity of fish. The number of
fishermen can be reduced by using permit or license at specific amount
2.Closed season: fishing is disallowed for a given period of time. Fishing period is momentarily
close to enable younger fishes reach table size
3.Mesh size regulation: large mesh or net size may be allowed or encouraged so that only the
big or matured fishes are harvested
4.Regular stocking: this involves stocking compatible species of fish i.e the farmers should stock
surface, middle and bottom feeders at different stocking sites. Stocking at different level of
water disallows overstocking. Stock prolific species like tilapia along with carnivores i.e cat fish.
5.Population control: use of predators like cat fish to prey on the prolific species to avoid over-
population. Early harvesting ensures this as well.
6.Prevention of vessels: the first nautical mile i.e 1852 miles may be declared out of bound for
vessels or trawler except canoe
7.Ban on the use of explosives: use of explosives results in death of all living things in the pond
8.Landing tax: total catch relative to size are taxed at the site of landing
9.Ban on the use of poisonous chemicals: for example formalin is prohibited because it results
in the death of both younger and mature fishes
10.Allocation of fishing areas: fishermen are allocated different area for fishing to avoid
indiscriminate fishing and interference within large areas.

FISH PRESERVATION
There is a need to preserve fish after harvesting because they are highly perishable. The flesh of fish
begins to deteriorate as soon as the fish dies. There are various methods of preserving fish. They are
treated as follows
SUNDRYING: this involves the exposure of fish to the sun shine. It is the cheapest and common method.
However, they are usually contaminated with sand, dust and in some cases maggot from flies
SALTING: This involves the use of salt to preserve fish on the surface. It prevents bacteria from causing
decay when combine with sun-drying. It can keep fish for a longer time
FREEZING AND CHILLING: Fish can be preserved in refrigerators, deep freezers. Where there is constant
power supply. Fish can be here for a long time
SMOKING: The process involves placing fish over a fire for some time where smoke is allowed to
penetrate and give it a characteristic appearance and flavor that is preferred by local people
CANNING: Fish can be canned to preserve it for a very long time. Canning involves placing the fish in a
sterile can and sealed by machine.
CONVERSION INTO FISH MEAL: This method can be obtained by drying and grinding fish or fish waste.
FRYING: This involves frying the clean fish in its own or other oil. Fried fish can be kept for a long time.

EVALUATION
1.Define the term fishery and state why it is important to Nigerian economy
2.Stae 6 fishery regulations that

CLASS: SS 3
TOPIC: APICULTURE
CONTENT: 1. Meaning and Importance of Apiculture
2. Types and Methods of Keeping Bees
3. Precautionary Measures in Keeping Bees
Apiculture comes from two Latin words, apis meaning bees and cultura meaning cultivation. From these
apiculture is the cultivation of bees. This definition however lacks substance as bees are animals not
plants that cannot be cultivated but rear. Hence, apiculture can be better define as the art of rearing,
breeding and managing honey bee colony in artificial hives for economic gains through the production of
honey and other bee products for man’s use.

IMPORTANCE OF APICULTURE
1. Provision of honey: we obtain honey which serves as sweetening properties
2. Source of income to the bee keepers
3. Medicinal use : It is used in curing various ailments
4. Source of raw materials: bye products of honey such as bee wax is used in manufacturing of candles,
polish and adhesives
5. Pollination: honey bees are pollinators and this is their greatest value in agriculture
6. They provide employment opportunities to the bee keepers
7. Bee keeping does not compete with any other agricultural crops and livestock hence; it can be practice
alongside other forms of agriculture
8. It requires little land space and capital
9. It is a good field of study in agriculture
10. The honey produced is sold in different market outlet

TYPES AND MEETHODS OF KEEPING BEES

A.TYPES OF BEES: There are many different species of bees most of which are solitary (Apis cerana)
while others are social. Social bees live together in colonies and the best known is the honey bees (Apis
mellifera). The major types are Indigenous and exotic bees.

On a wider scale and from recent research findings there are about 25,000 known species of bees world-
wide. These are divided into 4,000 genera belonging to 9 families. Bees are classified into the following
families
1. Apidae: these include honey bees and bumble bees
2. Megachilidae: these are solitary bees and includes leaf cutting and mason bees
3. Andrenidae: this is a large family of bees with about 1300 species
4. Colletidae:this consists about 2000 species which includes plasterer and yellow faced bees
5. Halictidae: these are mostly dark in color with some having green, yellow or red markings
6. Melittidae: these are commonly found in Africa, about sixty species belonging to four genera
7. Megamomiidae: this family has about ten species in four genera found in Africa
8. Dasypodaidae: they are small bee family found in Africa with more than 100 species in eight genera
9. Stenitritidae: it is commonly found in Australia about twenty-one species belonging to two genera

B.METHOD OF KEEPING BEES

There are two methods by which bees can be kept or raised. These are traditional and modern bee
keeping
TRADITIONAL BEE KEEPING: In this method, a fixed comb hive which cannot be removed or
manipulated for management or harvesting without permanently damaging the comb. In this method,
the combs are destroyed after use and hence a demand for a new comb which can only be met by
another production taking place. Almost any hollow structure can be used for this purpose, such as long
gum, skep or a clay pot.

N BEE KEEPING: The common hives nowadays are the top-bar hives which include the Kenyan Top Bar
Hive

BEE KEEPING EQUIPMENT

The essential bee keeping equipment are: the bee hives, bee veil and hat, smokers, bee suit, gloves,
honey press and extractor, scraper etc

Bee suit Bee veil and hat Smokers

FACTORS TO CONSIDER IN CHOOSING A SITE FOR APIARY

An apiary is a place where bee hives are kept or reared. The following factors must be considered when
choosing a site
(i)Source of food for bees as they need meliferous plants for nectar and pollen
(ii)The hive must be placed near a source of fresh water supply
(iii)There should be adequate security against natural predators such as honey badgers, ants and human
thief
(iv)It must be sited in an accessible area for the keeper to reach and work
(v)It should be away from swampy low land or in deep humid forest
(vi)The apiary should be sited in quite sheltered place because bees do not like noise
(vii)It should not be sited too close to where people live
(viii)There should be adequate wind break to keep hive from being blown down by wind
(ix)Shade should be provided during hot dry season

BEE PRODUCTS AND THEIR USES

1. HONEY: This is natural or refined sweet viscous juice usually collected in large quantities from the bee
hives. Honey consists mainly of a mixture of two sugars- glucose and fructose. Other substances found in
it though in small measure are minerals, vitamins, proteins and amino acids.
USES OF HONEY
>Food
>Medicine
>Raw materials for pharmaceutical industries
2. BEEWAX: This is a substance used by bees to build honey comb. It is easily melted, soft and flexible
USES OF BEEWAX
> Manufacturing of candle, polish adhesive and cosmetics
>For making bronze, brass and casting
>Water proofing agent and leather strengthening
3.PROPOLIS:It is a plant secretion that bees obtain from trees and shrubs. It is gum-like substance that
bees use to seal up any crack in the hives or to make an entrance smaller.
USES OF PROPOLIS
>It is used to seal cracks and smoothen rough places in the hive
>It is used in making paints, turpentine and vanishes
>It is used as an ingredient in making tooth paste, soap and ointment
>For the treatment of sore throat and tooth ache
4. BEE VENOM:T his is a poisonous fluid located in the sting gland of workers. It is used as a defensive
weapon
USE OF BEE VENOM
>Treatment of rheumatism and arthritis
>Treatment of certain eye and skin diseases
>Relieve of pains or as a de-sensitizer
5. ROYAL JELLY: This is glandular secretion by adult worker bees to feed their larvae particularly to
develop queen bee larvae
USES OF ROYAL JELLY
>In feeding young queen bees
>In pharmaceutical industries
>In cosmetic as special cream and skin condition
>As fertility enhancing medicine when administer in the house
PRECAUTIONARY MEASURES IN KEEPING BEES
This is the proper handling of bees to minimize stings
1. Locate apiaries far from human dwellings
2. Put warning symbols near your apiary
3. Avoid wearing perfumes when you are to visit hives
4. When stung by a bee, remove sting immediately to lessen the effect of the venom by scarping or
plucking the sting
5. Bee keepers should wear protective clothing and should not be dark materials
6. Dot not kill a bee as killing one may trigger the remaining to sting
7. Do not make a noise while in the apiaries as noise infuriate the bees
8. Do not lick honey while in the apiary
9. Do not stand in the flight entrance of the bees
10. Work when bees are flying
11. Use smoke lightly at the entrance

TOPIC: AGRICULTURAL FINANCE

CONTENTS: 1. Meaning of Agricultural Finance
2. Importance of Agricultural Finance
3. Sources of Agricultural Finance
Sub-topic 1:
MEANING OF AGRICULTURAL FINANCE
It should be noted that all agricultural activities requires fiscal cash for effective farming activities. In
most cases the cash has to be raised by the farmers, and where he cannot , he source for them.
The loans which can be short , medium or long term are paid by the farmers with interest. Farmers face
a lot of problems in order to obtain the loan as they required to provide collateral security or to pay high
interest rate.
Due to the nature of agricultural activities , such as (a) the risk involve, (b) the long period it takes for
maturity and (c) the yield at times not encouraging most financial institutions do not give loans to the
farmers
Definition: This is the process of sourcing, acquiring and application of capital in agricultural business.
OR
Agricultural financing can also be defined as the acquisition or procurement and use of capital for the
purpose of production, processing and marketing of agricultural products.
It deals with the supply and demand of fund in agricultural sector economy
A farmer must have money to carry out his farming activities.
Importance of Agricultural Financing
1. it enables the farmers to carry out on a daily basis
2. it helps the farmers to pay wages and other expenses
3. it enables the farmers to adjust to changing economic conditions
4. it increases the efficiency of production
5. it ensures timeliness of operation
6. it facilitates the purchase and increased the use of farm machinery
7. it enables the creation of maintenance of an adequate farm size
 8. it protects against adverse conditions and crop failure
9. it enables farmers to adjust to seasonal and annual fluctuations in income and expenditure

SOURCES OF AGRICULTURAL FINANCING

Farmers can source for finance to carry out agricultural activities from the following sources
i. Persona Saving or Self Finance: This refers to the money saved by an individual which can be
used to finance his farming activities
ii. Commercial Banks: Commercial banks are sources through which famers can source or obtain
money. E.g First Bank, UBA, Union Banks
iii. Micro Finance: They also provide the farmers with , although the credit granted is usually small
and inadequate to meet the need of the farmers
iv. Agricultural Banks: Agricultural Banks such as the Nigeria Agricultural and Cooperative Banks
(NACB) was established in 1973 to grant loans to all potential farmers
v. Supervised Agricultural Credit Scheme: This scheme was set up with the purpose of granting
loans to farmers . The scheme is supervised by the Central Bank of Nigeria
vi. Money Lenders: These are individuals or group of people engage in the business of giving loans
to people with interest. Most rural farmers borrow from them since they find It difficult to
commercial banks
vii. Family Sources: The farmers’ borrow from immediate and extended family members to finance
his farming business. This family source may be in form of gift or in form of inheritance from the
family.
viii. Cooperative Societies: This are the people who come together to pull their resources (money)
together for agricultural production. Members can easily get loans from the society. Commercial
Banks prefer to give loans to cooperative society then individual farmers.
ix. Government Agencies : Farmers can easily get loans from certain government agencies like
National Directorate for Employment (NDE), Agricultural Development Projects(ADP) for their
farming activities.
x. International Agencies: Government in collaboration with foreign government and financial
bodies obtain financial assistance for agriculture as in joint management of agricultural
development projects. An examples of such bodies is the Food and Agricultural
Organization(FAO)
xi. State Government : The State Government sets up units in Ministry of Agriculture which
manages and enhances lending or provides credits to small scale farmers. They also finance
Agro-service centres where farmers obtain subsidized inputs such as improved seeds ,
herbicides , insecticides, fertilizers and other inputs.
xii. Non-Governmental Organization: The non-governmental organizations assist in rural
development by producing social amenities like roads , improved crops varieties, improved
breeds of animals and funding of extension works. They carry out these activities through the
following bodies:
 International Institute for Tropical Agriculture(IITA)
 West Africa Rice Development Agency(WARDA)
 International Fund for Agricultural Development(IFAD)
CLASSIFICATION OF CREDITS
Credits are loans obtain by a farmer to start or expand his farming business. It may be in kind or cash.
Credits are payable over a period of time with some interest determine by the source of the credits.
Before credit is given out by a farmer , the lender needs detained information about the borrower .
Certain vital statistics should be provided .Such as :
 Reliability of the citizen
  The intended purpose
 The plan for the proposed projects (feasibility Studies)
 The ability of the farmer to execute the project successfully
 Collateral Security in form of
i. Landed property (stationed in good site)
ii. Stocks and shares
iii. Life assurance policy
TYPES OF CREDITS
There are three types or classes of credits given to the farmers. They are based on length or period
namely:
1. Short term credits
2. Medium term credits
3. Long term credits
SHORT TERM CREDIT: This a productive credit which the borrower is expected to refund in a year or
less. It may be used to purchase livestock feeds , fertilizers, seeds, or to pay for hired labour. They
are used to produce crops such as grains and cereals and animals that mature within short period
such as broilers in poultry.
MEDIUM TERM CREDIT: This credit is to be repaid within a period of two to five years . It may be
used to purchase machinery , breeding livestock. It can also be used for biennial crops such as
cassava. The interest rate is comparatively low.
LONG TERM CREDIT: This credit is repayable within a period of 5 – 20 years . It can be used to
purchase costly fixed assets such as land , construction of farm buildings , dams and irrigation
projects. It attracts interest which can be serviced for a long term.
CLASSIFICATION BASED ON SOURCES OF CREDITS
a. Institutional Credits: Credits can be obtained from institutions in the form of cash. Such
institutions include banks , cooperative society, government and non-governmental
organizations
b. Non-institutional Credits: These are credits sources which of :
i. personal savings
ii. friends
iii. gifts
iv. relatives
v. money merchants( money lenders)
CLASSIFICATION BASED ON LIQUITY:
a. loan in Cash: These are loans received in cash. E.g Loans from banks, cooperative society
b. loan in Kind: These are subsidies provided on farm inputs such as equipment and machinery .
They are the assistance render to the farmers in form of material provision
DIFFERENCES BETWEEN CREDITS AND SUBSIDIES: The table below shows the differences between
credits facilities and subsidies

CREDITS SUBSIDY
1. they are repayable loans with or without Financial aids in the form of lumpsum
interest
2. it is always in cash It may be in cash or kind
3. it is repayably It is non repayable
4. it includes bank loas, credit sceme It includes reduction in prices of inputs like
 chemicals,seeds, fertilizers etc
5. it has a time period It is given and never to be returned
6. government does not bear part of the Government bears part of the burden
burden

WEEK 8
TOPIC: PROBLEMS FACED BY FARMERS IN PROCURING AGRCULTURAL CREDITS
CONTENTS:
a. agricultural credits
b. problems faced by institutions in granting loans
Sub-topic 1: Problems Faced By Farmers in Procuring Agricultural Credits
Farmers face a lot of problems in obtaining loan/credit facilities, some of these problems are
1. Farmers may not have the necessary collateral security to obtain loan.
2. Agricultural projects such as crop and animal production takes time to mature
3. The risk involves in agricultural projects : Farmers are faced with a lot of natural hazards such as
adverse weather conditions and drought
4. The interest rate charged by financial institutions are very high
5. Inadequate proper record of account: most farmers do not keep proper record hence their true
financial position cannot be ascertained
6. There are no adequate insurance policies covering agricultural activities or operations
7. Most farmers find it difficult to pay back in bulk the principal and the interest charged in case of
natural disasters like weather failure flood , drought and fire
8. Misuse of loans by farmers. Most farmers divert agricultural loans into personal use like
ceremonies, marriage , burial, building personal house
Banks are reluctant to give loans to farmers as they prefer other business that will bring quick
returns on the loans given to them.

PROBLEMS FAC
SS 3 : FIRST TERM
TOPIC: FARM RECORDS
CONTENTS: - Meaning and the Importance of Farm records.
- Types of farm records
- Design farm records
- Farm accounts
MEANING AND IMPORTANCE OF FARM RECORDS: farm records refers to the documentation of all the
various activities on the farm . It shows the major activities and transactions that take place in a farm
enterprise over a period of time
IMPORTANCE OF FARM RECORDS: Farm records keeping is advantageous in the following ways:
1. Farm records give the history of what has happened on the farm for the periods during which
they are kept
2. It allows the manager to carry out performance evaluation of the farm business
3. It helps in determining the profitability of the business
4. It is an indispensible tool for the farm manager during planning and budgeting
5. It allows the to determine the efficiency levels of inputs used in the production
 6. It is a vital requirement when seeking loans from banks
7. It enable both the government and managers to determine the amount of money payable by
the farm business
8. It enables the manager to make or take sound management dicisions about the farm
9. It is useful for insurance purposes
10. It gives room for comparism with the same farm enterprises in the same areas
11. Proper farm records assist the government at various levels when planning National Agricultural
and Economic Development programmes
12. It determines the farmers management skills
13. It gives an actual value of the farm in case of winding up
14. It also gives the actual farm yields
TYPES OF FARM RECORDS
A good farm or farm manager keeps many important records which includes :
I. Inventory records
II. Farm dairy
III. Production/yield record
IV. Income and Expenditure record
V. Inputs records
VI. Labour records
VII. Sales records
VIII. Purchases records
IX. Supplementary records
X. Consumption record
1.INVENTARY RECORD: farm inventory record is a written document containing the list of all items in the
farm at a particular time. It is the complete account and evaluation of all assets and liabilities on the
farm at a specified date. It shows the state of each equipment and its value .It is usually ten at beginning
and at the end of each year.
An example of inventory record
ITEM QUANTITY VALUE
land 10 hectares 700,000
i. Staff quarters 2 100,000
ii. tractor 1 2.000.000
iii. fertilizers 3 tons 50,000
iv. cocoa 5 hectares 300, 000
Total 2,803,500

2.FARM DAIRY : It is the record of daily activities on the farm as well as events about the farm. It also
records future events so as to enable the farmer to know the date and time such events are to be
implemented on the farm. The particulars on farm dairy may include
 Date of ridging
 Planting
 Weeding
 Fertilizers application
 Pests control and harvesting
Date Work done No of Areas of land Remarks
labourers
10/3/2013 Clearing of 8 2 acres Work not
 farm land complete
15/3/2013 Clearing 3 ½ acre completed
20/4/2013 Stumping 4 1 acre completed
18/4/2013 Ridge making 6 1 acre completed

3.INCOME AND EXPENDITURE: This is also known as cash record or receipt and payment or income . It is
the records of financial activities of the farm. It has two components : receipt recordedon the left hand
column and payment(expenditure) recorded on the right hand side. It is a very good too for determining
the financial position at the end of the production season. Receipt and payment are usually of two types
, those made by cheque and those made by cash. It contains column for date on which the farmer
transacted the business, the source of income received or payment made
S/NO Purchases/ Amount S/NO Sales/Receipts Amount
Expenditure (Credit)
(Debit)
1. Maize seeds 8,000 1. Maize cobs 15,000
2. Fertilizers used 14,500 2. Yam tubers 8,000
3. Seed yams 4,000 Closing 14,000
valuation
4. Tractor hire 5,000
5. Transport cost 3,000
6. Opening valuatio 16,000
7. Net profit 16,970
8. total 37,000 37,000

4.PRODUCTION /YIELD RECORD: It is also known as output record .It shows the yield or produce made
from the crops , livestock, poultry. It can also show the performance of different units. Production
record may be kept daily, weekly or monthly.
The table below shows a production record of quail eggs of Mr. Adedokun
Date Quantity Value (#) Quantity sold Quantity
produced cosumed
3/5/2013 3 crates 6000 1,800 ½ crates
10/5/2013 4 crates 600 2,400 1 crate

17/5/2013 6 crates 600 3,600 1 crate

5.INPUTS RECORD: It is a record which shows all inputs acquired and utilized during the period. It shows
the level of inputs application. It determines resource productivity when combined with output record.
Example of an input record is shown below:
Date Item (inputs) Quantity used Value (#)
13/4/2013 Maize seeds 10 bags 20,000
18/4/2013 Yam seeds 12 tons 15,400
20/5/2013 NPK Fertilizer 9 bags 27,000
14/6/2013 Herbicides 1 caartons 6,000
total 35,433
6. LABOUR RECORD: This is also called payroll record . It is a record which shows the number and types
of labour employed or hired to work on the farm. It also records the wages and salary paid to the
workers
7. SALES RECORD: It shows the record of farm produce sold during the production season, the cost of
goods sold , closing stock at the end of production season and used in determining the selling of the
farm produce
Date Item sold quantity Unit price Total amount
5/8/2013 Maize (dry) 25 baskets 5,000 12500
15/9/2013 Yam tubers 400 200 80000
20/11/2013 Pineapple fruits 300 50 15000
Total 107,500

8. PURCHASE RECORD: It shows the details of all the various items bought by the farm during the
production period It indicates expenses made on the business. It has columns which shows the inputs
purchased.
Date Item bought quantity Unit price total remarks
12/3/2013 Maize grains 20kg 500 10,000
12/3/2013 transport 800
14/4/2013 Casual 8 2000 16,000
labourers
16/5/2013 fetilizers 4 bags 3000 12,000
20/5/2013 For rentage 3 hectares 5,000 15,000
total 53,800

9.SPECIAL OR SUPPLEMENTARY RECORD: This include the farm survey map, the farm layout map and the
legal document of the farm such as Certificate of Occupancy. They are important record that enable
efficient use of the farm land and also entitle the farmer to the land on which he farms.

10.CONSUMPTION RECORD: This records shows the farm produced by the farmer and his family as well
as farm products given out as gift. This record is important when preparing profit and loss. It is recorded
on the credit side . This record is kept daily ,weekly or monthly.
Date product Quantity consumed Value (#)
6/8/2013 Yam tubers 10 tubers 2000
9/12/2013 eggs 2 crates 1400
4/12/2013 Rice 4 bags 29,000
5/12/2013 Rams 3 big ones 18,000
total 50,400

FARM ACCOUNT:

DEFINITION: A farm account can be defined as the statement of various transactions which take place in
the farm enterprise within a special period of time. OR Farm accounts are financial records of what the
farm spends and receives
It shows the total receipt and payment made by the farm at a particular time. It shows the movement of
cash in and out of the business. It also record the income and expenditure made in the farm within the
season
IMPORTANCE OF FARM ACCOUNTS: Farm accounts are kept by farmers for the following reasons:
1. It enables the farmer to know whether he is running the farm at a profit or loss
2. It guides the farmer to talk sound management decisions
3. It shows the financial weakness or strength of the farm
4. It enables the farmer to obtain loans from the banks
5. It makes accurate determination of his annual tax possible
6. It is important in transferring a business from one person to another
7. The farmer can monitor the changes in prices of produce bought or sold by the farm
8. It helps the farmer to detect fraudulent practices on the farm

TYPES OF FARM ACCOUNTS

These include
1. Sales account
2. Purchase account
3. Farm valuation
4. Cash analysis account
5. Farm income statement
6. Balanced sheet /Net worth statement
7. Profit and loss account
 SALES ACCOUNT: It is also called sales and receipt account. It shows the details of farm
produce sold (type of produce, quantity , date sold, to whom, and at what price)
 PURCHASE ACCOUNT: it is also known as purchase and expenses account shows in details , all
items purchased and used during the production period . The detail include inputs name , date
purchased , quantity, cost per unit and from whom
 FARM VALUATION: It involves the complete listing of assets and their values . Farm valuation
carried out at the beginning is called opening valuation while that carried at the end is known
as closing valuation. Every valuation must be based on the market value or production cost
 CASH ANALYSIS ACCOUNT: It shows the income and expenditure of a farm over a given period
of time. Inthis account, sales and receipts are recorded on the debit side while purchases and
payment are entered on the credit side.
 FARM INCOME STATEMENT: This is a summary of all farm receipts and expenses over a
specified period of time. It presents an accurate idea of the profitability of the fatm enterprise
 BALANCED SHEET /NET WORTH STATEMENT: This shows the financial position of the farm at
the end of production period , usually a year. The net worth is the value of the assets minus
the of liabilities .The assets are recorded on the credit side while are recorded on debit side
A typical example of balanced sheet is shown below:

Balanced of Christ-link Farm Limited as at 31 st Dec. 2012

Liabilities Assets
Items # : k Items # : k
Loan from banks 200,000.00 Cash in hand 165,000.00
Loan from Olowoyo 15,000.00 Cash at bank 125,000.00
215,000.00 Stock for sale 40,000.00
Net worth 550,000.00 Harvested maize 35,000.00
 Feed available 10,000.00
Land and building 390,000.00
total 765,000.00 total 765,000.00

 PROFIT AND LOSS ACCOUNT: This is the type of account prepared at the end of a business
period , usually a year in order to determine whether the farm enterprise is making a profit or
just break even. In this account, all expenses and purchases are recorded on the debit side
and all receipts and sales are recorded on the credit side. Closing valuation and opening
valuation are also listed in the credit and debit side columns respectively. The difference
between the debit and credit sides gives either profit or loss. Profit or loss is of two types,
namely gross profit/loss and net profit/loss
Gross profit/loss = total sales – cost of production
Net profit/loss = total expenses – Gross profit

CHRIST-LINK FARMS LTD PROFIT & LOSS ACCOUNT as at 31 st Dec. 2012

Purchases and expenses (debit) Sales and receipts (credit)

Particulars Amount (#) Particulars Amount (#)
Cost of feeds 30,000 Sales of chicken 180,000
Cost of drugs 20,000 Sales of eggs 150,000
chemicals 6,000 Eggs for domestic use 1500
Loss to mortality 14,000 Value of stock left 55,000
Workers wages 13,000 Sales of old layers 30,000
transportation 15,000
Electricity bill 10,000
depreciation 15,000
Miscellaneous 14,000
137000
Net worth 279500 total 416500
Grand total 416500 416500

Definition of some accounting terms:

1. Assets: Assets is anything of value in the possession of the farmer. It relates to all the
resources owned by the farmer that enables him to produce. It may be classified into:
i. Fixed assets: Examples are landed property, farm machinery, farm buildings and
structures . Fixed are not used up or consumed during production
ii. Current assets: Examples are fertilizers, feeds, drugs, chemicals, water and cash in
hand. They are used up during production
2. Liabilities: These include all the money owned to external persons or cooperate bodies such
as bank loans. There are two groups of liabilities ,namely :
a. Current or short term liabilities: These are debts that are to be paid within one
accounting year such as creditor’s loan.
b. Long term liabilities : These are debts that are not to be paid within one accounting year
such as long term loans from the banks
 3. Net capital/Net worth/Owner’Equity: This is the total amount of money supplied by the
owner of the farm business. It is the difference between assets and liabilities
Assets - liabilities = owner’s equity
4. Liquidity: This is the ability of the farm business to meet the financial commitment and
obligations feel due .
5. Solvency: This is the ability of the farm business to cover the liquidation of the assets
6. Appreciation: This is the increase in value of an assets recorded as the assets is being used
over time . Examples of assets that can appreciate in value are growing crops , young animal ,
lactating animals , cash crops and land.
7. Depreciation: This refers to the loss or reduction in the value or worth of an assets as the
asset is being used over time .In order words , depreciation is a loss in value of capital assets
as a result of wear and tear or obsolescence over a period of time. Fixed assets like buildings ,
motor vehicles, tool, and implements normally depreciate
8. Salvage value: This is the amount at which an asset is sold off when it is no longer economical
to keep or when the cost of maintenance of the asset is too high. Salvage value can also be
referred as the amount of money received from the disposal of fixed asset after its normal
useful life. An asset can depreciate to an extent that it attracts little or no value. When there
is no value on an asset it is called obsolete and sold off as scrap.
Useful life of an asset
This means the number of years a piece of farm equipment can effectively serve a farmer

METHODS OF CALCULATING DEPRECIATION AND SALVAGE VALUE

1. Straight line method or Fixed installment method
2. Annual Revaluation method
3. Unit of Production or Output method
4. Declining or Reducing Balance method
5. Sum-of-the-years-digit method.
FORMULAR FOR CALCULATING DEPRECIATION
a. Total depreciation = cost price of asset – salvage value of the asset
b. Annual depreciation = cost price – salvage value
No of years in use

= CP – SV
Lifespan (yrs)

Example: Calculate the

i. salvage value
ii. Total depreciation
iii. Annual depreciation
iv. Appreciation of an asset, e. g, plough, which was purchase in 2005 at the cost of
#60,000.00 and sold off in 2010 at a cost of #10,000.00.
Solution: cost price of plough = #60.000.00
Salvage = #10,000.00
Lifespan = (2010- 2005) = 5yrs
i. Salvage value = #10,000.00, i. e the price the plough was sold off
ii. Total depreciation = cost price – salvage = #60,000.00 - #10,000.00 = #50,000.00
iii. Annual depreciation = cost price – salvage value
 Lifespan(yrs)

= #60,000.00 - #10,000.00
2010 -2005
= #50,000.00
5yrs
=#10,000.00
iv. Appreciation : The plough suffered a loss or reduction in worth. Therefore , appreciation is
nil.

GENERAL EVALUATION: