date-activities Listening for Gr. 2

Reasons why do teenagers are beginning to smoke a. Teenagers do it, due to peer pressure. b. They follow the example of adults who smoke. c. They are responsive to attractive cigarette advertisements. d. They are tempted to satisfy their curiosity. e. To look like their adult counterpart. Smoking is said to be the leading cause of lung cancer and chronic lung diseases. There are many different chemicals and substances in tobacco smoke that injure the cardiovascular system, hence the development of heart attacks. There are no perfect plans or technique for quitting smoking. However you can follow the succeeding approaches. a. commit yourself to quit smoking b. set a date to put a stop to smoking c. list the reasons why you want to stop smoking. d. review periodically all the harmful effects that smoking does to your body. e. involve other people, like your families, friends why you would want to stop smoking and ask for their support. f. change your routine, before the urge to smoke strikes, start activities that make smoking physically difficult to perform. Now, let’s compare the smokers for non-smokers: Home Economics and Livelihood Education 7 Seibo College 59 Body of smokers Vs. Body of non-smokers Smokers Non-Smokers Restless Wiser and positive thinker Have more facial wrinkles Smoother complexion Prone to absenteeism and tardiness More active and energetic Money is wasted due to costly cigarettes Money is spent wisely Lack of self-confidence, insecure Confident of himself Prone to cardiovascular diseases Healthier and feel better Dull sense of taste Sharper sense of taste Now, you can focus on the many benefits of putting a stop to smoking.  Your senses of smell and taste can improve.  You can breath easier.  Your smoker’s cough will become to disappear.  You will notice an improvement in your stamina.  Your risk of heart attack will begin to decrease and other related diseases. Home Economics and Livelihood Education 7 Seibo College 60 If you have any questions,

• Agriculture is growing of crops and keeping of animals. • People who practice agriculture are called farmers. • Agriculture is very important to the family. Benefits to the family • It provides food. • It provides money. • Agriculture gives us medicine. • It provides jobs. • Agriculture gives us transport and power. • It helps most families become self sufficient. • Farm tools are instruments used on farms to make work easier. • They are usually handheld and are used frequently when practicing agricultural activities. • Farm tools are light in weight, easy to handle and are suited to the strength of the farmer Name of tool Picture Use Watering can For fine watering of seed beds bucket Carrying manure, fertilizer,seed and ripe crops Name of tool Picture Use Sickle Cutting grass and harvesting of cereals like rice and wheat Slasher Cutting down tall grass and weeds USES OF FARM TOOLS Name of tool Picture Use Garden trowel Transplanting seedlings and making planting holes Hand fork Shallow cultivation of soil Aerating the soil USES OF FARM TOOLS Name of tool Picture Use Shovel Loading and offloading soil or manure into a wheelbarrow, scotch cart or truck Spade Digging and turning over of moist soil USES OF FARM TOOLS Name of tool Picture Use Garden fork Loosening and turn soil Garden line Marking straight ridges and garden beds USES OF FARM TOOLS Name of tool Picture Use wheelbarrow Moving items around the farm Items such as soil, mulch, animal feed. Etc Knapsack sprayer Spraying pesticides and herbicides Spraying fertilizers on crops. • An inventory is a record of the things that you have. • This is a list of tools issued out and tools received back and from whom Inventory of farm tools Inventory record sheets Created by Date Name of tool Sheet Tool numbenumber Description r Location Quantity Spade 1/15 Black,wooden handle Store room 2 SAFETY IN AGRICULTURE • Agricultural activities can be dangerous. • Hazards involved results in injury, disability and death of people and animals. • The hazards are usually caused by physical injury and chemical poisoning. Common hazards in Agriculture 1. physical injury These include: • Injury caused by accidents during use of farm tools, equipment and machinery. • Misuse and improper storage of farm tools and equipment. • Being kicked by animals. • Drowning in farm pond, pool or dam. Common hazards in Agriculture 2 . Chemical poisoning These include: • Spraying without protective clothing. • Eating or smoking when spraying chemicals. • Dumping toxic chemical left overs on land and in water. • Eating agriculture produces without prior permission from adults. • Pesticides, herbicides and fertilizers pollute water sources and kill animals. Chemical poisoning Ways of preventing common agricultural hazards 1. Wear protective clothing such as gloves, gumboots, respirator, hat and overalls. 2. Do not eat, drink or smoke when spraying. 3. Dispose off all chemical remains safely. 4. Bury or burn empty chemical containers and chemical left overs. 5. Wash thoroughly with running water and soap after using chemicals. 6. Do not spray during windy days. 7. Handle tools the right way. 8. Fence farm ponds and dams. Ways of preventing common agricultural hazards Climate and Landuse Seasons of Zimbabwe Seasons of Zimbabwe Definition of terms • A season is a time of the year with almost the same weather patterns. • Weather is the state of the atmosphere at a particular time at a particular place. • it is the daily condition of air around us. • Seasons are determined by rainfall and temperature. Seasons of Zimbabwe • There are four seasons in Zimbabwe , which are: 1.The rain season 2.Post rain season 3.Cool dry season 4.Hot dry season Seasons of Zimbabwe 1.The rain season ( summer) • It is also called the hot- wet season. • The season begins in mid November to mid March. • The period is rainy and hot. • Dams and rivers fill up. Seasons of Zimbabwe 2 . The post rain season ( autumn ) • It starts mid March – May • The days are bright and sunny. • The leaves change from green to red, orange, yellow or brown before falling. • In addition, there is less sunlight because the days are shorter. • It is the harvesting period of most crops. Seasons of Zimbabwe 3. The cold dry season ( winter ) • It begins mid May – mid August • The mornings, evenings and nights are very cold. • Has short days and long nights. Seasons of Zimbabwe 4 . The hot season (spring ) • It begins mid August – mid November. • The days are very hot with cool nights. • A season for trees to develop new shoots. Summer Activities Agricultural activities done during the rain season includes: • Ploughing and planting of summer crops for example maize, cotton. • Weeding • Pest and disease control • Applying fertilizers. • Weekly dipping of animals because ticks, lice and mites would be many. • Harvesting of summer crops • Preparing fireguards. A fireguard is a fire break. • Beginning of the planting of wheat, barley and oats. Winter Activities • Planting of winter crops such as wheat, barley and oats. • Harvesting and selling of summer crops continues. • Constructing frost barriers for frost sensitive crops such as tomatoes. • Vaccinating animals against blackleg. • Supplementary feeding of grazing animals. • Dosing of animals to kill internal parasites. Spring Activities • Shelling and threshing of grain crops. • Dry planting of summer crops. • Carrying manure to fields. • Ploughing and harrowing. • Making planting holes Soil Components •Soil is made up of 4 components: 1)Mineral matter 2)Organic matter 3)Soil water 4)Soil air

1. Flammable materials, like alcohol, should never be dispensed or used near A. an open door. B. an open flame. C. another student. D. a sink. 2. If a laboratory fire erupts, immediately A. notify your instructor. B. run for the fire extinguisher. C. throw water on the fire. D. open the windows. 3. Approved eye protection devices (such as goggles) are worn in the laboratory A. to avoid eye strain. B. to improve your vision. C. only if you don’t have corrective glasses. D. any time chemicals, heat or glassware are used. 4. If you wear contact lenses in the school laboratory, A. take them out before starting the lab. B. you do not have to wear protective goggles. C. advise your science instructor that you wear contact lenses. D. keep the information to yourself. 5. If you do not understand a direction or part of a lab procedure, you should A. figure it out as you do the lab. B. try several methods until something works. C. ask the instructor before proceeding. D. skip it and go on to the next part. 6. After completing an experiment, all chemical wastes should be A. left at your lab station for the next class. B. disposed of according to your instructor’s directions. C. dumped in the sink. D. taken home. 7. If a lab experiment is not completed, you should A. discuss the issue with your instructor. B. sneak in after school and work alone. C. come in during lunch and finish while eating lunch. D. make up some results. 8. You are heating a substance in a test tube. Always point the open end of the tube A. toward yourself. B. toward your lab partner. C. toward another classmate. D. away from all people. Science Laboratory Safety teSt 9. You are heating a piece of glass and now want to pick it up. You should A. use a rag or paper towels. B. pick up the end that looks cooler. C. use tongs. D. pour cold water on it. 10. You have been injured in the laboratory (cut, burn, etc.). First you should A. visit the school nurse after class. B. see a doctor after school. C. tell the science instructor at once. D. apply first aid yourself. 11. When gathering glassware and equipment for an experiment, you should A. read all directions carefully to know what equipment is necessary. B. examine all glassware to check for chips or cracks. C. clean any glassware that appears dirty. D. All of the above. 12. You want to place a piece of glass tubing into a rubber stopper after the tubing has been fire polished and cooled. This is best done by A. lubricating the tubing with water or glycerin. B. using a towel or cotton gloves for protection. C. twisting the tubing and stopper carefully. D. all of the above. 13. Personal eyeglasses provide as much protection as A. a face shield. B. safety glasses. C. splashproof chemical goggles. D. none of the above. 14. Long hair in the laboratory must be A. cut short. B. held away from the experiment with one hand. C. always neatly groomed. D. tied back or kept entirely out of the way with a hair band, hairpins, or other confining device. 15. In a laboratory, the following should not be worn. A. loose clothing. B. dangling jewelry. C. sandals. D. all of the above. 16. The following footwear is best in the laboratory. A. sandals B. open-toed shoes C. closed-toed shoes D. shoes appropriate for the weather3 © 2017 Flinn Scientific, Inc. All Rights Reserved. 17. Horseplay or practical jokes in the laboratory are A. always against the rules. B. okay. C. not dangerous. D. okay if you are working alone. 18. If a piece of equipment is not working properly, stop, turn it off, and tell A. the custodian. B. your lab partner. C. your best friend in the class. D. the science instructor. 19. If an acid is splashed on your skin, wash at once with A. soap. B. oil. C. weak base. D. plenty of water. 20. When you finish working with chemicals, biological specimens, and other lab substances, always A. treat your hands with skin lotion. B. wash your hands thoroughly with soap and water. C. wipe your hands on a towel. D. wipe your hands on your clothes. True—False T F 22. ■ ■ Hot glass looks the same as cold glass. 23. ■ ■ All chemicals in the lab are to be considered dangerous. 24. ■ ■ Return all unused chemicals to their original containers. 25. ■ ■ Work areas should be kept clean and tidy. 26. ■ ■ Pipets are used to measure and dispense small amounts of liquids. You should draw the liquid into the pipet using your mouth. 27. ■ ■ Laboratory work can be started immediately upon entering the laboratory even if the instructor is not yet present. 28. ■ ■ Never remove chemicals or other equipment from the laboratory. T F 29. ■ ■ Chipped or cracked glassware is okay to use. 30. ■ ■ Read all procedures thoroughly before entering the laboratory. 31. ■ ■ All unauthorized experiments are prohibited. 32. ■ ■ You are allowed to enter the chemical preparation/storage area any time you need to get an item. 33. ■ ■ Laboratory aprons should be worn during all lab activities. 34. ■ ■ It’s okay to pick up broken glass with your bare hands as long as the glass is placed in the trash. 35. ■ ■ Never leave a lit burner unattended. 21. Draw a diagram of your science room and label the locations of the following: ■ Fire Blanket ■ Fire Extinguisher(s) ■ Exits ■ Eyewash Station ■ Emergency Shower ■ Closest Fire Alarm Station ■ Waste Disposal Container(s)4 © 2017 Flinn Scientific, Inc. All Rights Reserved. Name: ________________________________________________ Date: ______________________________________________ 1. Flammable materials, like alcohol, should never be dispensed or used near A. an open door. B. an open flame. C. another student. D. a sink. 2. If a laboratory fire erupts, immediately A. notify your instructor. B. run for the fire extinguisher. C. throw water on the fire. D. open the windows. 3. Approved eye protection devices (such as goggles) are worn in the laboratory A. to avoid eye strain. B. to improve your vision. C. only if you don’t have corrective glasses. D. any time chemicals, heat or glassware are used. 4. If you wear contact lenses in the school laboratory, A. take them out before starting the lab. B. you do not have to wear protective goggles. C. advise your science instructor that you wear contact lenses. D. keep the information to yourself. 5. If you do not understand a direction or part of a lab procedure, you should A. figure it out as you do the lab. B. try several methods until something works. C. ask the instructor before proceeding. D. skip it and go on to the next part. 6. After completing an experiment, all chemical wastes should be A. left at your lab station for the next class. B. disposed of according to your instructor’s directions. C. dumped in the sink. D. taken home. 7. If a lab experiment is not completed, you should A. discuss the issue with your instructor. B. sneak in after school and work alone. C. come in during lunch and finish while eating lunch. D. make up some results. 8. You are heating a substance in a test tube. Always point the open end of the tube A. toward yourself. B. toward your lab partner. C. toward another classmate. D. away from all people. Science Laboratory Safety teSt 9. You are heating a piece of glass and now want to pick it up. You should A. use a rag or paper towels. B. pick up the end that looks cooler. C. use tongs. D. pour cold water on it. 10. You have been injured in the laboratory (cut, burn, etc.). First you should A. visit the school nurse after class. B. see a doctor after school. C. tell the science instructor at once. D. apply first aid yourself. 11. When gathering glassware and equipment for an experiment, you should A. read all directions carefully to know what equipment is necessary. B. examine all glassware to check for chips or cracks. C. clean any glassware that appears dirty. D. All of the above. 12. You want to place a piece of glass tubing into a rubber stopper after the tubing has been fire polished and cooled. This is best done by A. lubricating the tubing with water or glycerin. B. using a towel or cotton gloves for protection. C. twisting the tubing and stopper carefully. D. all of the above. 13. Personal eyeglasses provide as much protection as A. a face shield. B. safety glasses. C. splashproof chemical goggles. D. none of the above. 14. Long hair in the laboratory must be A. cut short. B. held away from the experiment with one hand. C. always neatly groomed. D. tied back or kept entirely out of the way with a hair band, hairpins, or other confining device. 15. In a laboratory, the following should not be worn. A. loose clothing. B. dangling jewelry. C. sandals. D. all of the above. 16. The following footwear is best in the laboratory. A. sandals B. open-toed shoes C. closed-toed shoes D. shoes appropriate for the weather5 © 2017 Flinn Scientific, Inc. All Rights Reserved. 17. Horseplay or practical jokes in the laboratory are A. always against the rules. B. okay. C. not dangerous. D. okay if you are working alone. 18. If a piece of equipment is not working properly, stop, turn it off, and tell A. the custodian. B. your lab partner. C. your best friend in the class. D. the science instructor. 19. If an acid is splashed on your skin, wash at once with A. soap. B. oil. C. weak base. D. plenty of water. 20. When you finish working with chemicals, biological specimens, and other lab substances, always A. treat your hands with skin lotion. B. wash your hands thoroughly with soap and water. C. wipe your hands on a towel. D. wipe your hands on your clothes. 21. Draw a diagram of your science room and label the locations of the following: ■ Fire Blanket ■ Fire Extinguisher(s) ■ Exits ■ Eyewash Station ■ Emergency Shower ■ Closest Fire Alarm Station ■ Waste Disposal Container(s) True—False T F 22. ■ ■ Hot glass looks the same as cold glass. 23. ■ ■ All chemicals in the lab are to be considered dangerous. 24. ■ ■ Return all unused chemicals to their original containers. 25. ■ ■ Work areas should be kept clean and tidy. 26. ■ ■ Pipets are used to measure and dispense small amounts of liquids. You should draw the liquid into the pipet using your mouth. 27. ■ ■ Laboratory work can be started immediately upon entering the laboratory even if the instructor is not yet present. 28. ■ ■ Never remove chemicals or other equipment from the laboratory. T F 29. ■ ■ Chipped or cracked glassware is okay to use. 30. ■ ■ Read all procedures thoroughly before entering the laboratory. 31. ■ ■ All unauthorized experiments are prohibited. 32. ■ ■ You are allowed to enter the chemical preparation/storage area any time you need to get an item. 33. ■ ■ Laboratory aprons should be worn during all lab activities. 34. ■ ■ It’s okay to pick up broken glass with your bare hands as long as the glass is placed in the trash. 35. ■ ■ Never leave a lit burner unattended.

I Suivre les ventes et les livraisons La plupart du temps, les commandes des clients vont déclencher les règlements. Réceptionner les commandes et les traiter rigoureusement est donc une activité essentielle pour la PME. 1. La réception de la commande Avant de traiter la commande, il est important qu’elle soit vérifiée pour optimiser la relation client et éviter les erreurs. Les points de contrôle sont : 2. Le traitement de la commande Les documents à générer sur le PGI sont : 3. Le suivi de la commande Le suivi permet à l’entreprise de surveiller la progression de l’ensemble des commandes. L’entreprise peut ainsi créer un tableau de suivi visuel lui permettant d’anticiper les problèmes de livraison. Voici un exemple : 4. L’organisation et le suivi des livraisons Livrer, c’est mettre à la disposition du client les produits commandés à la date prévue et au lieu convenu. L’entreprise peut décider de livrer elle-même out de faire appel à un transporteur : • La prise en charge de la livraison par le fournisseur La PME organise le planning et la tournée des livreurs en tenant compte des attentes du client, du temps de trajet et du volume à livrer. Elle utilise pour chaque étape le bon de livraison. Un exemplaire est conservé par l’entreprise et un exemplaire sera laissé au client lors de la livraison. • La prise en charge de la livraison via un transporteur Le suivi de la livraison : Le contrat général de vente permet d’anticiper les problèmes et de limiter les contestations (retards de livraison). Les frais de transport doivent donc figurer sur le bon de livraison. Trois type de frais existent : ▪ franco de port : ▪ port dû : Certains transporteurs offrent la possibilité de suivre les expéditions sur leur site Web. II Facturer, suivre les règlements et les relances clients 1. La facture A chaque étape du processus de vente, divers documents sont créés. Le dernier document du processus est la facture. Elle indique le paiement à faire au client et prouve la vente : facture de doit. Chaque facture portant une date et un numéro unique, une fois émise, il n’est donc plus possible de l’annuler ou la modifier .S’il se passe un évènement après l’édition, on devra alors émettre un avoir. Le processus peut se schématiser ainsi : 2. La présentation d’une facture La facture est établit en double exemplaire et doit être conservée pendant 10 ans. Elle résulte d’une obligation légale et se matérialise par un enregistrement comptable. Quelques règles sont à respecter : 3. Les éléments à contrôler sur la facture Il est nécessaire de vérifier les mentions obligatoires afin d’éviter les réclamations clients. Si elle est conforme, elle est envoyée au client et transmise au service comptabilité pour l’enregistrement. Les éléments à vérifier sont : 4. Les aspects fiscaux liés aux ventes : le mécanisme de TVA L’enregistrement des ventes doit se faire dans le respect des règles fiscales relatives à la TVA (taxe sur la valeur ajoutée) Il existe 4 taux principaux de TVA en France : Certaines activités et certains territoires sont exonérés de TVA. • Le taux de TVA intermédiaire de 10 % s’applique pour les activités suivantes : Restauration (pour consommation immédiate) Aide à la personne Hébergement et transport Produits agricoles non transformés et bois de chauffage Médicaments non remboursés Travaux et réparation pour les logements anciens (plus de deux ans) Musées et zoos • Le taux de TVA réduit à 5.5 % s’applique pour les activités et produits suivants : Produits alimentaires de première nécessité Fourniture de chaleur produite à partir d’énergies renouvelables Livres (y compris numériques) Billetterie de spectacle vivant Restauration pour les cantines scolaire Équipements pour personnes handicapées Travaux d’amélioration énergétique des logements de plus de 2 ans • Le taux de TVA spécifique à 2,1% s’applique pour les activités suivantes : Médicaments remboursés par la Sécurité sociale Publications de presse Billetterie de certains spectacles et cinémas Animaux vivants de boucherie et de charcuterie vendus à des non-assujettis • Les activités suivantes sont exonérées de TVA (0%) : Pêche en mer Certaines œuvres non lucratives à caractère social ou philanthropique Activités médicales et paramédicales Enseignement et formation Livraison ou récupération de déchets Le principe de la TVA pour les entreprises : Afin de bien réaliser les écritures comptables, il est important de différencier la TVA déductible de la TVA collectée : Une créance client est enregistrée en débit alors que la vente de marchandises de l’entreprise est enregistrée en crédit. 5. Les écritures comptables relatives aux ventes Les différents éléments d’une facture doivent être enregistrés dans le journal et dans les comptes de l’entreprise. Si l’entreprise dispose d’un PGI, le devis génère automatiquement la commande. La commande génère automatiquement le bon de livraison qui génère la facture. La facture génère automatiquement les écritures comptables au journal. Exemple de visualisation d’écriture comptable sur le PGI : 6. La mise en place d’un suivi efficace des règlements Le suivi des comptes clients permet de connaitre l’état des créances à tout moment. La relance remplit plusieurs objectifs : Les outils les plus utilisés dans cette démarche sont l’échéancier (il liste les créances en attente de règlement avec peu de détails) et la balance âgée (elle présente les soldes de créances de manière plus visuelle avec une ligne par client). Exemples : Echéancier Balance âgée L’entreprise peut également pointer les créances afin de faire ressortir les créances impayées (lettrage des comptes). Enfin, compte tenu des enjeux pour les entreprises d’obtenir les règlements dans des délais raisonnables, elles mettent en place un véritable processus de relance qui doit respecter les étapes suivantes : Après avoir pris connaissance du processus de relance, il devient nécessaire de créer un tableau de relance des impayés pour relancer les clients efficacement. Exemple : Tableau de relances des impayés : Enfin, il faudra relancer les clients par téléphone, mail ou courrier pour obtenir les sommes dues via des relances automatisées. Exemple de mise en demeure automatisée envoyée en recommandé :

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