Entries of farm sales and purchases . - SS2 Agriculture Lesson Note

Below are sales and purchases made by for Bernie's Farms within the years 2023 and 2024:

Sales Farm Account:

1. Date: September 5, 2023 Description: Sale of 100 bags of maize Amount: ₦50,000
2. Date: October 10, 2023 Description: Sale of 50 crates of eggs Amount: ₦25,000
3. Date: November 15, 2023 Description: Sale of 200kg of tomatoes Amount: ₦30,000
4. Date: December 20, 2023 Description: Sale of 10 heads of cattle Amount: ₦150,000
5. Date: January 5, 2024 Description: Sale of 300 baskets of oranges Amount: ₦60,000
6. Date: February 10, 2024 Description: Sale of 20 liters of honey Amount: ₦15,000

Purchases Farm Account:

1. Date: September 8, 2023 Description: Purchase of 500kg of fertilizer Amount: ₦40,000
2. Date: October 12, 2023 Description: Purchase of 1000kg of chicken feed Amount: ₦15,000
3. Date: November 18, 2023 Description: Purchase of 50 liters of pesticides Amount: ₦8,000
4. Date: December 25, 2023 Description: Purchase of 2 plowing machines Amount: ₦120,000
5. Date: January 8, 2024 Description: Purchase of 1000 seedlings of tomatoes Amount: ₦25,000
6. Date: February 15, 2024 Description: Purchase of 10 bags of poultry feed Amount: ₦5,000

 

Sales Account and Purchase Account For Bernie's Farms 

Sales Account:

Date	Description	Amount (₦)
2023-09-05	Sale of 100 bags of maize	50,000
2023-10-10	Sale of 50 crates of eggs	25,000
2023-11-15	Sale of 200kg of tomatoes	30,000
2023-12-20	Sale of 10 heads of cattle	150,000
2024-01-05	Sale of 300 baskets of oranges	60,000
2024-02-10	Sale of 20 liters of honey	15,000

Purchase Account:

Date	Description	Amount (₦)
2023-09-08	Purchase of 500kg of fertilizer	40,000
2023-10-12	Purchase of 1000kg of chicken feed	15,000
2023-11-18	Purchase of 50 liters of pesticides	8,000
2023-12-25	Purchase of 2 plowing machines	120,000
2024-01-08	Purchase of 1000 seedlings of tomatoes	25,000
2024-02-15	Purchase of 10 bags of poultry feed	5,000

These tables provide a clear overview of the sales and purchase transactions for Bernie's Farms, including the dates, descriptions, and corresponding amounts.