Appliance, TV and Generator Repair Level 3

About this module

A good repairer fixes the item in front of them. A good workshop owner makes sure every item, every apprentice and every generator they touch is safe, and that the business still earns.

Who it is for. People who have finished Level 2, or who already run or supervise a repair bench and can show the same skills. In Ghana's framework, National Proficiency II leads to National Certificate I, where graduates take on more complex work with minimal supervision; National Certificate II involves non-routine work with considerable autonomy and may guide others. This module sits at about National Certificate I level, with supervision skills added. It does not claim accreditation.

CTVET status. CTVET has approved programmes in Electronics (NP I and II), Electrical Installation (NP I and II), Small Engines Technology (NC I and II) and Generator and Power Plant Technology (NC I and II), but none for appliance repair. This module is not a CTVET curriculum. The Small Engines and Generator programmes are good next steps for anyone who wants to go deeper into engines and alternators.

Bridge from Level 2: what you already know

The fault-finding method from complaint to root cause
Class I, II and III; the inspect-and-test sequence; earth continuity, insulation and functional tests with their limits
Proving a meter and taking supervised live readings
Steam irons, cordless kettles, rice cookers, toasters, hot plates; choosing correct parts
Carbon brushes, couplings, gears; fan windings and switches
DVB-T2 set-top boxes, decoders, dish signal, adaptors, sound bars, referral notes
Carburettor cleaning, spark testing, spark arresters, output checks, load plans, storage
Job cards, test records, registers, warranties, complaints, e-waste, service rounds, pricing

Level 2 left out intermittent and multiple faults, power-supply problems at customers' premises, fleet servicing for businesses, leading other people, and running the business itself. Level 3 covers all of these. For general bookkeeping and business skills, see the Hub's Money Skills for Small Business Level 2 and Entrepreneurial Thinking Level 2; this book goes deeper for a repair workshop.

The hard rules, now for your whole team

No building wiring. Sockets, breakers, ceiling fittings and generator changeovers are for Certified Electrical Wiring Professionals (CEWP) licensed by the Energy Commission. Your business may partner with a CEWP; it may not do the work without one.
No repair work on live circuits. Live measurement only as a proved, supervised test.
Never open a microwave oven cabinet or the inside of a CRT TV. In Canada a maintenance worker without an appliance-technician qualification died after contacting the high-voltage circuit of an opened microwave; the investigators noted such voltages can pass through the insulation of ordinary tools and meters. A CRT works at tens of thousands of volts and can implode.
Generators always run outside, at least about 6 m from the building, never on a porch.
Fridges, freezers and ACs: the Hub's Refrigeration and Air-Conditioning Basics. Phones: Phone and Small Electronics Repair.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 65% of the time is practical: real jobs, a fleet survey, supervising a junior, and building your own business pack.

Unit 1 · Advanced diagnosis: intermittent, multiple and supply faults

The easy faults have been fixed by the time an item reaches you. The hard ones come and go, or hide behind another fault, or are not in the appliance at all.

Competency standard

Learning outcome	Performance criteria — the trainee…
1.1 Find intermittent faults	reproduces and isolates a fault that comes and goes
1.2 Separate multiple faults	finds and records more than one fault in one appliance
1.3 Use service information	reads a wiring diagram or service manual and tests to it
1.4 Test components unpowered	tests switches, relays, diodes, thermostats and capacitors out of circuit
1.5 Judge supply problems	tells an appliance fault from a supply fault and refers supply work
1.6 Decide repair or replace	gives an honest written repair-or-replace opinion

Range. Training appliances with built-in faults; customer jobs under the trainer's eye; site visits to homes and shops. Evidence. Diagnosis records; wiring-diagram test sheet; repair-or-replace reports.

Intermittent faults, step by step

Get the full story. When does it fail: when hot, when moved, in the rain, at night when the voltage is low, after a power cut?
Reproduce it. Run the appliance (supervised, RCD-protected socket) the way the customer does, for as long as the customer does. Log the time it fails.
Unplug, then stress one thing at a time:
- Movement: flex the cable at the plug and at the entry while watching continuity on the meter; tap and press joints, connectors and switches.
- Heat: warm the suspected part with a hair dryer (unplugged appliance) while measuring; a thermostat or cracked joint often opens when warm.
- Damp: an insulation test before and after the appliance has stood in a humid room (Level 2 limits).
Look closely with a magnifier: cracked solder joints, a crimp that turns, brown or black spots, a cable core broken inside an unbroken sheath.
Prove the fix by repeating the stress test that found it.

During an earth continuity test, watch the reading while you flex the cable at the plug and appliance entry; any change must be investigated, and terminations inspected for looseness and corrosion.

Multiple faults

A blown thermal fuse and a stuck thermostat; a burnt capacitor and a seized bearing; a dead adaptor and a damaged socket on the decoder. Always ask "why did this part fail?" before you close the job. Record every fault you find, not only the one you fixed.

Reading a wiring diagram

Find the supply (L and N), the earth, and the load (element or motor).
Trace the path from L through each switch, fuse and thermostat to the load, then back to N.
Number each test point on the diagram.
Test unplugged: continuity or resistance at each point, in order. Write each reading next to its number.
The fault is between the last good reading and the first bad one.

Testing components out of circuit

Component	Test (unplugged, part disconnected)	Good
Switch	Continuity in each position	Beep when on, OL when off
Thermostat	Continuity cold; opens when warmed	Beep cold, opens hot
Thermal fuse	Continuity	Beep (one-time; replace if open)
Relay coil	Resistance	A steady value, not OL or near 0
Diode	Diode test both ways	Reads one way, OL the other
Run capacitor	µF after discharge	Within about 5 to 10% of rating
Element	Resistance vs V² ÷ P	Close to expected

Supply faults: is it the appliance or the building?

Electrical faults are the leading cause of domestic fires in Ghana; short circuits from appliance misuse, overloaded circuits, faulty wiring and poorly maintained devices were named in the GNFS figures for early 2026. When appliances keep failing in one building:

Ask: do several appliances fail? Do lights dim when big loads start? Do sockets feel warm or look brown?
Measure the socket voltage with a proved CAT II or higher meter, supervised; Ghana's nominal supply is 230 V at 50 Hz
Look (do not open) for overloaded multi-plug boards and taped extension leads
Refer any fault in sockets, wiring, breakers or the earth system to a CEWP, in writing
Advise the customer on surge and voltage protection for valuable appliances

Repair or replace: an honest report

Write: the faults found; the cost of parts and labour; the price of a comparable new item; the age and condition; any safety concern. Recommend replace when the repair costs close to or more than a new item, when a safety part is not available, or when the item fails the insulation test after repair.

Hard-fault clinic

Your trainer gives you three appliances with hidden faults (intermittent, multiple, heat-related).
Record the customer story, how you reproduced each fault, and the stress test that found it.
Use a wiring diagram for one appliance; number test points and record readings.
Test five loose components out of circuit and record results.
Write one repair-or-replace report.
Complete the inspect-and-test sequence on each repaired item.

A building that eats appliances

Interview a family or shop owner whose appliances often fail. List the symptoms and your safe outside-only observations. Write the referral note you would give for a CEWP.

Check yourself

Name three ways to stress an unplugged appliance to reveal an intermittent fault.
Where is the fault on a wiring diagram test?
When do you refer a problem to a CEWP?

Unit 2 · Generator fleet servicing and site safety surveys

A church, a clinic or a hotel cannot afford a generator that fails at night, or one that poisons someone. A planned service contract solves both.

Competency standard

Learning outcome	Performance criteria — the trainee…
2.1 Plan servicing by hours	builds a service schedule from running hours and the maker's table
2.2 Survey a site	checks placement, exhaust path, fuel storage, cables and CO alarms
2.3 Survey loads	lists loads, adds running and starting power and compares with ratings
2.4 Service and record	services each unit and keeps a fleet record
2.5 Report and refer	writes a site report and refers engine, alternator and changeover work

Range. Two to five small petrol generators at one or more business sites. Evidence. Fleet service plan; site survey; load survey; service records; site report.

Plan servicing by hours

Makers set service items by months or running hours, whichever comes first, and say that for commercial use you should log hours to decide the intervals. Business generators that run every night reach the hours long before the months.
The first oil change on one common model is due after the first month or 20 hours; the spark arrester is cleaned every 100 hours. Use each model's own table.
Fit an hours sticker on every generator: date, hours at service, next service due at ___ hours.

Fleet schedule (example interval)

A clinic has three generators. Each runs 8 hours a night. Suppose the model's manual sets an oil change every 100 hours (example; use the real manual).

How many days between oil changes for one generator?
How many oil changes does one generator need in a 30-day month?
How many oil-change visits a month for the three generators if you service all three on the same visit?

Site safety survey

Generator outside, at least about 6 m (20 ft) from the building, exhaust pointing away from doors, windows and vents; not on a porch or in a garage, store or corridor
Not enclosed in a closed box; at least 1 m from walls and other equipment while running
Battery CO alarms inside, on each floor and outside sleeping areas
Fuel in labelled, sealed containers outside living areas, away from flames; no fuel vapour near cookers
Refuelling only when off and cool
Heavy-duty extension leads in good condition; no taped cables
Not plugged into a wall socket; any connection to building wiring through a proper changeover installed by a qualified electrician, in Ghana a CEWP
Kept dry; protected from rain without enclosing it

Use the Tarkwa case when you explain why this matters: three girls died when a generator was run inside a drinking spot during an outage.

Load survey

List every appliance the client wants on the generator, with its watts from the rating plate.
Mark which have motors (fans, pumps, blenders, fridges): they need more power to start.
Add the running total and compare with the rated output; add the largest motor's starting surge and compare with the maximum output.
If the load is too high, advise: switch some loads at different times, or a larger generator. Never advise linking two generators except with the maker's approved kit and models.

Refer what is not yours

Coil, flywheel key, valve clearance, alternator, AVR and engine rebuilds go to a trained small-engine or generator technician; the maker of one common model says valve and combustion-chamber work should be done by a dealer unless you have the tools and skill. Changeovers go to a CEWP.

The fleet record

Unit	Make/model	Rating	Hours at service	Oil	Air filter	Plug	Arrester	Carburettor	Faults	Next due (hours)
G1

Fleet visit

With your trainer, visit a business with at least two generators (or use the training fleet).
Do the site safety survey and the load survey.
Service each unit; record in the fleet record and on hours stickers.
Write a one-page site report: what is safe, what must change now, what to plan, and referrals.
Present the report to the client politely, with the CO rules explained.

Contract offer

Write a one-page service-contract offer for the business you visited: what you do, how often, price (example), what is not included, and response time for breakdowns.

Check yourself

Why do you plan business generator servicing by hours, not months?
Name five things on the site safety survey.
Which generator work do you refer, and to whom?

Unit 3 · Supervising, training and a workshop safety system

You can trust yourself. Your job now is to make sure the youngest apprentice works just as safely when you are not watching.

Competency standard

Learning outcome	Performance criteria — the trainee…
3.1 Write workshop rules	writes a one-page safety system for the workshop
3.2 Train an apprentice	teaches a task with demonstration, practice and sign-off
3.3 Supervise work	checks isolation, tests and records on others' jobs
3.4 Run toolbox talks	runs a five-minute safety talk and records attendance
3.5 Handle incidents	records shocks, burns and near misses and acts on them
3.6 Employ fairly	explains the Labour Act basics for staff and apprentices

Range. A workshop with at least one apprentice or junior (or a trainee acting as one). Evidence. Workshop safety system; training sign-off sheets; toolbox talk records; incident log.

The one-page workshop safety system

Isolation rule: every item unplugged and plug in sight before opening; heating items cool
Test-before-handback rule: no item leaves without visual, earth, insulation and functional tests recorded
Live-reading rule: only named, trained people; meter proved before and after
Never list: microwave cabinets, CRT internals, building wiring, bypassing fuses or interlocks
Generator rule: run and test outside only; refuel off and cool
Equipment rule: meters, leads and testers checked each morning; damaged ones tagged out
RCD rule: every test socket on an RCD; tested by its test button each week
Fire rule: extinguisher by the bench, checked monthly; no fuel stored inside
Waste rule: scrap sorted dry; no burning; used oil sealed
Report rule: every shock, burn and near miss written in the incident log the same day

Training an apprentice: the four-step method

Tell: explain the task and why each safety step matters.
Show: do it slowly while they watch.
Let them do it while you watch and correct.
Check and sign off: they do it alone three times correctly; you sign their training sheet with the date.

Never let a new person take live readings, run generators, or work on items with stored charge until they are signed off. Give tasks in this order: cleaning and visual checks → unplugged meter tests → simple part changes → inspect-and-test → generator servicing → supervised live readings.

Supervising others' work

Check job cards and test records every day before items are handed back.
Re-test one item in five yourself at random.
Correct mistakes privately and kindly; praise good work in front of others.
If you see a safety rule broken, stop the work at once, then talk.

Toolbox talks

Five minutes at the start of the day on one topic: isolation; why we never open microwaves; CO and generators; flexing cables during tests; fake cables and parts. Record date, topic and who attended.

Incident log

Date	Person	What happened	Injury?	Cause	Action taken	Checked by

Even a small shock means a rule failed or equipment is faulty. Find out which, and fix it.

Employing people fairly

The Labour Act, 2003 (Act 651) requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20), 12 weeks of maternity leave (s.57), and full minimum pay for each day for casual workers (s.74).
The national minimum wage for 2026 is GH¢21.77 a day.
Register employees with SSNIT on hiring. Payroll details are in Unit 6.
Give apprentices a written agreement: tasks, hours, allowance, length of training, what they will learn and the safety rules.

Lead a shift

Write your workshop's one-page safety system.
Train a junior (or a fellow trainee) in one task using the four steps; complete the sign-off sheet.
Run a toolbox talk and record it.
Supervise a morning's jobs: check every job card and test record; re-test one item.
Record one near miss (real or role-played) and the action taken.

Apprentice agreement

Write a one-page apprentice agreement for your future workshop. Show it to a master craftsperson and note their comments.

Check yourself

Name the four steps for training an apprentice.
What do you do if you see an apprentice open an appliance that is still plugged in?
Which section of the Labour Act requires a written contract for work of six months or more?

Unit 4 · Quality, standards, compliance and waste

Quality is not a feeling. It is a record that shows the same safe result every time.

Competency standard

Learning outcome	Performance criteria — the trainee…
4.1 Measure quality	counts come-backs and test failures and finds causes
4.2 Control parts	buys approved parts and checks them on arrival
4.3 Know the rules	names the bodies and rules that touch a repair workshop
4.4 Manage waste	runs a written e-waste and used-oil plan
4.5 Keep records for audit	keeps records ready for an Assembly, insurer or lender

Range. The trainee's workshop (training or real). Evidence. Monthly quality report; parts inspection log; compliance checklist; waste plan.

Measure quality every month

Measure	How to count	Example target (example)
Come-back rate	Come-backs ÷ jobs done	Under 5%
First-test pass rate	Items passing inspect-and-test first time ÷ items tested	Over 90%
On-time rate	Jobs ready by the promised date ÷ jobs	Over 90%
Complaints	Number, and how fast resolved	Every one answered within 2 days

When a measure is bad, find the cause: a supplier, a skill gap, rushed work or a missing step.

Control parts

A GSA survey found about 43% of imported cable brands on the market substandard or counterfeit; the GSA and Energy Commission are acting under the Electrical Wiring Cables and Accessories Regulation (L.I. 2478) and urge the use of GSA-approved cables and accessories.

Buy from a short list of known dealers; keep every receipt
On arrival: check markings, ratings and packaging; compare weight and finish with a known good part
Test new fuses, capacitors and thermostats before fitting (continuity, µF)
Reject and record any part that fails; tell the dealer

Rules that touch a repair workshop

Body or rule	What it means for you
Energy Commission: wiring by CEWPs	You never wire premises or install changeovers
GSA and Energy Commission: L.I. 2478	Use approved cables and accessories
Environmental Protection Act, 2025 (Act 1124)	E-waste rules; penalties for ignoring enforcement notices
Assembly (STMA)	Business operating permit; categories include electronics repairers and TV and radio repairers; annual fees by 31 March
ORC, GRA, SSNIT	Registration, tax and staff (Units 5 and 6)
Labour Act 2003	Contracts, leave and pay for staff

No Ghana standard for testing repaired appliances was found for this book; the workshop uses the UK code-of-practice limits as good practice. Ask the GSA whether a standard applies.

E-waste and used-oil plan

Separate scrap: cables; metal; plastic; boards; batteries; CRT glass (never break CRTs; a CRT contains several kilograms of lead in its glass).
Store dry, under cover, labelled.
Pass cables to collectors who strip them mechanically; never burn.
Seal used oil in labelled containers; pass to a garage or collector that takes used oil.
Record what left the workshop, when and to whom.

Records ready for audit

Keep job cards, test records, registers, incident log, training sign-offs, parts receipts and waste records filed by month. Tax records must be kept in Ghana for at least six years.

Quality month

From the training workshop's records (or a sample set), calculate come-back, first-test pass and on-time rates.
Inspect a delivery of parts and record results.
Fill a compliance checklist for your workshop.
Write and start your e-waste and used-oil plan.

Quality numbers (example)

In one month the workshop did 160 jobs. 6 came back. 150 items were tested and 141 passed first time. 148 were ready on the promised date.

Come-back rate? 2. First-test pass rate? 3. On-time rate? 4. Which targets in the table were met?

Ask the regulators

Phone or visit the GSA or Energy Commission regional office and ask: (a) is there a Ghana standard for testing repaired appliances? (b) does replacing a plug or appliance cord need any certificate? Write the answers, the name of the office and the date.

Check yourself

Name three monthly quality measures.
Why must you never break a CRT?
How long must tax records be kept?

Unit 5 · Establish your repair workshop

Every iron, fan and generator in Takoradi will need repair one day. Register properly, start small and build a name for safe work.

Competency standard

Learning outcome	Performance criteria — the trainee…
5.1 Choose a legal form	compares sole proprietor, partnership, company and cooperative
5.2 Register correctly	lists bodies, steps and fees in order
5.3 Plan premises and tools	chooses a location and budgets start-up
5.4 Finance	lists finance options and their costs
5.5 Hire and protect	applies Labour Act, SSNIT and insurance basics
5.6 Market and include	markets honestly and makes the workshop accessible

Range. A one- to four-person repair workshop in Sekondi-Takoradi, Ahanta West or nearby. Evidence. Registration checklist; start-up budget; one-page plan.

What you can sell, and what you must not

Repair of heating and motor appliances, with inspect-and-test certificates
TV, decoder and set-top box set-up and outside-the-box fault-finding; referral of inside faults
Generator servicing, fleet contracts and site safety surveys
Sale of approved plugs, fuses, cables, capacitors, couplings and spark plugs
Through a CEWP partner only: sockets, wiring, generator changeovers
Never: microwave internals, CRT internals, refrigerant work (see Refrigeration and Air-Conditioning Basics)

Choose a legal form

Form	ORC registration	Key point
Sole proprietor (business name)	GH¢130; renewal GH¢70 a year	Simple; you carry unlimited liability
Partnership	GH¢270; renewal GH¢100 a year; 2 to 20 partners	Agreement stamped by the Lands Commission
Company limited by shares	GH¢585 plus capital duty (check the rate)	At least 2 directors and a secretary; first annual return 18 months after incorporation
Company limited by guarantee	GH¢490	For NGOs and social enterprises; no profit to members
Cooperative	Not registered at the ORC; organisational TIN from GRA	Department of Co-operatives route not verified

Companies file annual returns at GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years late) or GH¢2,000 (5 years or more). Most new repair workshops start as a sole proprietor.

Registration, step by step

Register the business name at the ORC.
Tax identity: your Ghana Card PIN is your individual TIN; a company gets a GRA TIN after ORC registration.
Assembly business operating permit through the STMA; your category and fee are in the fee-fixing resolution; annual fees are due by 31 March.
Fire safety for your workshop: ask the Ghana National Fire Service what certificate applies (fee not verified for this book).
A CEWP to wire or check your workshop's sockets, test bench and RCDs.
Register employees with SSNIT on hiring.
Open a separate business bank or MoMo account.
Insurance from an insurer licensed by the National Insurance Commission; check the licence at nic.gov.gh. Which covers are compulsory for a small workshop was not verified; consider cover for customers' items in your care, tools and public liability.

Tax at a glance

Modified Taxation Scheme for residents with business income only, not VAT-registered: fixed instalments up to GH¢20,000 turnover; 3% of turnover from GH¢20,001 to GH¢750,000. GRA's own page still showed GH¢500,000 in October 2026; the Act 1178 amendment raised it. Owners of several outlets and partners are excluded.
VAT from 1 January 2026: effective 20% (15% VAT plus 2.5% NHIL and 2.5% GETFund). The goods threshold rose to GH¢750,000, but for taxable services there is no threshold: a provider registers within 30 days of starting. A VAT-registered business cannot use the Modified Taxation Scheme. A repair workshop sells services, so ask the GRA in writing whether you must register for VAT from the start.
Companies pay 25% corporate tax as the standard rate.

Premises and location

Good places: near a market, lorry station or junction; close to parts dealers; near hotels, guest houses, clinics, churches and shops that run generators. You need: a bench on RCD-protected sockets (installed by a CEWP); good light; a lockable store for customers' items; an outdoor, open-sided space for generator work, away from neighbours' windows; an extinguisher; a ramp or ground-floor access.

Start-up budget (example)

Basic digital multimeters were advertised from about GH¢85 to GH¢550, most between GH¢100 and GH¢530, in October 2026. All other figures are examples: get three local quotes for each.

Item	GH¢
Business name registration	130
Assembly permit (example; check your category)	400
CAT III multimeter (within the Jiji range)	300
Insulation tester (example)	1,500
Hand tools, crimpers, insulated screwdrivers (example)	1,200
Spark tester, feeler gauges, carburettor tools (example)	400
Bench, shelves, lockable store (example)	1,500
Fire extinguisher and first aid (example)	500
Sign, printing, phone and data (example)	600
First stock of parts (example)	2,500
Working cash for three months (example)	4,000
Total	13,030

Financing

Own savings; a susu or VSLA group; microfinance; bank loans. The Ghana Enterprises Agency runs SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. Borrow only when your records show the jobs to repay.

Hire and protect

Labour Act basics (Unit 3); minimum wage GH¢21.77 a day in 2026.
SSNIT: employee 5.5% plus employer 13% of basic salary; the employer pays 13.5% to SSNIT within 14 days after the month ends and 5% to a private Tier 2 trustee.
PAYE deducted and paid by the 15th of the next month.
Payments to a CEWP partner or another individual for services may need 7.5% withholding tax where the amount is over GH¢2,000 a year.

Market yourself

WhatsApp Business profile and catalogue; Google Business Profile.
A "tested safe" label with the date on every repaired item; a CO-safety leaflet for every generator customer.
Fleet contracts with churches, clinics, hotels and shops.
A partnership with a CEWP and with a refrigeration technician so you can refer work both ways.

Accessibility

Ghana's Persons with Disability Act, 2006 (Act 715) protects the rights of persons with disability, including in employment. The Assemblies' disability share of the Common Fund was announced to rise from 3% to 5% from 2026; each Assembly plans its use with the local Ghana Federation of the Disabled. The adjustments below are the author's suggestions.

Task	Workable?	Adjustments
Bench repair, inspect-and-test	Yes, for many wheelchair users and people with limited grip	Bench at seated height with knee space; vices and jigs; tester with large display
Records, quotes, bookkeeping, marketing	Yes, for most, including blind and low-vision staff	Screen reader or large print; talking calculator
Customer service	Yes	Written job cards and WhatsApp for Deaf staff and customers
Generator fleet visits	Depends on lifting and travel	Team roles; raised service platform; transport help
Roof dish work	Only with work-at-height training	Refer or team up

Make the counter reachable from a wheelchair, and keep the floor clear. The same safety rules apply to everyone.

One-page plan and pitch

Fit on one page: customers; services and prices; location; start-up cost and finance; monthly costs and break-even; licences and partners (CEWP, generator technician); safety rules; marketing.

Register on paper

Choose a legal form and justify it.
Fill a registration checklist: body, step, fee, date done.
Build your own start-up budget with at least five real quotes.
Write a one-page partnership note with a CEWP: what each does, prices, who signs.
Present your one-page plan in three minutes.

Phone calls

Call or visit the STMA (or your Assembly) to confirm your permit category and fee, and the GRA to ask about VAT for a repair workshop. Write the answers, names of offices and dates.

Check yourself

How much is business-name registration in 2026, and its renewal?
Why might a repair workshop need to register for VAT early?
Which work does your business do only through a CEWP?

Unit 6 · Bookkeeping and accounting for a repair workshop

You cannot fix what you do not measure. Your books tell you which jobs pay, which do not, and whether you can afford the next tool.

Competency standard

Learning outcome	Performance criteria — the trainee…
6.1 Keep daily records	keeps a cash book, numbered receipts and invoices, and petty cash
6.2 Keep stock records	keeps stock cards for parts and values stock
6.3 Cost and price	costs jobs, contracts and parts; uses margin, mark-up and break-even
6.4 Close the month	reconciles cash, bank and MoMo; prepares an income statement and a balance sheet that balances
6.5 Keep tax and payroll records	calculates MTS, VAT and PAYE examples and knows the filing dates

Range. A small repair workshop with an apprentice and a generator service round. Evidence. Cash book; stock cards; month-end pack; payroll example.

The core rule

Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income; a trial balance checks that debits equal credits but cannot catch every error. Keep business money and owner money apart: pay yourself a fixed drawing.

Daily and weekly records

Cash book: every receipt and payment, in date order, with a running balance. Include MoMo.
Numbered receipts and invoices: write the invoice number on the job card.
Petty cash: a fixed float, a voucher for every spend, topped up to the same amount.
Stock cards: one per part type.
Debtors list: who owes you (for example contract customers billed monthly) and when.
Creditors list: whom you owe (parts dealers on credit) and when.

Stock card example (invented numbers)

You buy 50 thermal fuses at GH¢4, then 50 at GH¢5, and use or sell 70.

Method	Cost of the 70	Closing stock (30)
Average cost: (50×4 + 50×5) ÷ 100 = GH¢4.50	70 × 4.50 = GH¢315	30 × 4.50 = GH¢135
First in, first out	50×4 + 20×5 = GH¢300	30 × 5 = GH¢150

Choose one method and keep to it. Count stock monthly and compare with the cards.

Margin and mark-up

A fan capacitor costs GH¢20 and you sell it for GH¢45 (example). Profit 25. Mark-up = 25 ÷ 20 = 125%. Margin = 25 ÷ 45 = 55.6%. Mark-up is on cost; margin is on price.

Depreciation

Straight-line depreciation = (cost − salvage) ÷ useful life. Tools and testers costing GH¢6,000, salvage GH¢600, life 5 years: (6,000 − 600) ÷ 5 = GH¢1,080 a year = GH¢90 a month (example).

A worked month (all figures are examples)

Opening position, 1 November

Assets	GH¢	Liabilities and equity	GH¢
Cash (till, bank and MoMo)	3,000	Loan	2,000
Parts stock	2,000	Owner's capital	9,000
Tools and testers (cost)	6,000
Total	11,000	Total	11,000

November transactions

Item	GH¢
Repair labour received in cash and MoMo	4,600
Generator service round received: 12 visits × GH¢120	1,440
Parts sold, received	2,400 (these parts cost 1,500)
Generator contract invoiced to a hotel, not yet paid	800
Parts bought for cash	1,800
Parts bought on credit from a dealer	400
Rent 600; phone and data 150; transport and fuel 450; apprentice allowance 500; electricity 200	1,900 paid
Loan repayment (principal)	300
Owner's drawings	1,200
Depreciation for the month	90

Income statement for November

	GH¢
Sales: 4,600 + 1,440 + 800 + 2,400	9,240
Cost of parts sold	1,500
Gross profit	7,740
Expenses: 1,900 paid + 90 depreciation	1,990
Net profit	5,750

Cash check: 3,000 + receipts (4,600 + 1,440 + 2,400 = 8,440) − payments (1,800 + 1,900 + 300 + 1,200 = 5,200) = GH¢6,240.

Balance sheet, 30 November

Assets	GH¢	Liabilities and equity	GH¢
Cash	6,240	Loan (2,000 − 300)	1,700
Parts stock (2,000 + 1,800 + 400 − 1,500)	2,700	Creditors (dealer)	400
Debtors (hotel)	800	Owner's capital 9,000 + profit 5,750 − drawings 1,200	13,550
Tools and testers (6,000 − 90)	5,910
Total	15,650	Total	15,650

It balances. Notice: profit (5,750) is not the same as the rise in cash (3,240), because of the debtor, stock bought, the loan repayment and drawings.

Break-even

Fixed monthly costs in the example: 1,990 (including depreciation). If an average job brings GH¢80 and its parts and travel cost GH¢30, each job contributes GH¢50. Break-even = 1,990 ÷ 50 = 39.8, so 40 jobs a month (example).

Month-end routine

Total the cash book; count cash; agree the balance.
Reconcile bank and MoMo statements with the cash book (include MoMo charges).
Count stock; update stock cards.
Update debtors and creditors lists; chase overdue debtors.
Trial-style check: debits equal credits.
Income statement and balance sheet; check it balances.
Compare with your forecast; write three lines on what to change.
File records by month; keep them at least six years.

Free tools: Excel or Google Sheets; Zoho Books has a free plan for very small businesses; Wave has a free starter plan. From 1 January 2027 the 2025 edition of IFRS for SMEs applies to businesses that use that standard.

Tax and payroll examples

Modified Taxation (if eligible and not VAT-registered). If November is a typical month, yearly turnover is about 9,240 × 12 = GH¢110,880; at 3% that is GH¢3,326.40 for the year.

VAT (if registered). Effective 20%. You charge GH¢1,000 for services before VAT: output VAT GH¢200. You bought parts for GH¢400 before VAT: input VAT GH¢80. VAT to pay GH¢120, by the last working day of the next month.

PAYE for a technician on GH¢1,800 basic a month (example). SSNIT employee 5.5% = GH¢99. Taxable pay 1,800 − 99 = GH¢1,701. Using the 2026 monthly bands (first 588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%):

Band	Amount	Rate	Tax GH¢
First 588	588	0%	0.00
Next 80	80	5%	4.00
Next 100	100	10%	10.00
Remainder	933	17.5%	163.28
PAYE			177.28

Take-home = 1,800 − 99 − 177.28 = GH¢1,523.72. Employer SSNIT 13% = GH¢234.

Filing calendar. SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day of the next month; annual returns within four months of year-end; STMA permit by 31 March.

Close a repair workshop's month (example numbers)

Use the November example.

Show that sales were GH¢9,240 and gross profit GH¢7,740.
Show that net profit was GH¢5,750.
Show that closing cash was GH¢6,240.
Show that the balance sheet totals GH¢15,650 on both sides.
Using the thermal-fuse stock card, what is the cost of the 70 used under average cost and under FIFO?
Check the start-up budget total in Unit 5.
A spark plug costs GH¢15 and sells for GH¢25. Mark-up and margin?

Month-end pack

Write a cash book page from 20 transactions your trainer gives.
Keep stock cards for three parts and value them.
Reconcile a MoMo statement with the cash book.
Prepare an income statement and a balance sheet that balances.
Work out one PAYE example and one VAT example.

Start your real books

Keep a real cash book for two weeks for your own work or a shop you help in (with permission). Bring it to class.

Check yourself

A hotel owes you GH¢800 for a finished service. Is it cash or a debtor?
Why is profit different from the change in cash?
Testers cost GH¢3,000, salvage GH¢0, life 5 years. Depreciation per month?

Unit 7 · Grow, sustain and capstone

Grow on safety and records. A workshop known for "tested safe" items and on-time generator services will be recommended by every customer.

Competency standard

Learning outcome	Performance criteria — the trainee…
7.1 Grow sensibly	chooses growth steps that the records support
7.2 Win contracts	writes a service contract and responds to a small tender or quotation request
7.3 Keep records for a loan	prepares the records a lender asks for
7.4 Plan succession and ethics	names a deputy and writes an ethics code
7.5 Present a plan	presents a one-page plan and 12-month cash forecast to a panel

Range. The trainee's own workshop plan. Evidence. Contract; forecast; capstone presentation.

Ways to grow

More contracts: generator fleets for churches, clinics, schools, hotels and shops.
Parts counter: approved plugs, fuses, cables, capacitors, spark plugs and oil.
Second bench with a trained junior, only when your first bench is full and records show steady demand.
Partnerships: a CEWP for wiring and changeovers; a refrigeration technician; an electronics repairer for inside-TV work.
Training: take apprentices, perhaps under national apprenticeship schemes.

Contracts and tenders

A service contract states: the site and units; what is done and how often; response time for breakdowns; price and payment dates; exclusions (engine rebuilds, alternator work, changeovers); who supplies oil and parts; safety conditions (for example the client keeps the generator outside and fits CO alarms). For a quotation request: answer every point, attach your registration, permit and sample test records, and price clearly.

Records for a loan

Lenders and programmes ask for: registration documents; six to twelve months of cash books, bank and MoMo statements; income statements and balance sheets; a list of contracts and debtors; a cash forecast; quotes for what you want to buy.

Succession and ethics

Train a deputy who can run the workshop if you are sick.
Ethics code: honest diagnosis and prices; no fake parts; no bypassing safety devices; no work outside your competence; customers' items kept safe; prompt referral; no burning of waste.

Capstone: 12-month cash forecast (example)

Opening cash GH¢4,000 (the working cash from the start-up budget). Receipts: month 1 GH¢4,000; month 2 GH¢5,000; month 3 GH¢6,000; months 4 to 12 GH¢7,000 each. Payments: fixed costs GH¢2,400 a month; parts 30% of receipts; owner's drawings GH¢1,000 a month from month 3.

Month	Receipts	Payments	Closing cash
1	4,000	3,600	4,400
2	5,000	3,900	5,500
3	6,000	5,200	6,300
4	7,000	5,500	7,800
5	7,000	5,500	9,300
6	7,000	5,500	10,800
7	7,000	5,500	12,300
8	7,000	5,500	13,800
9	7,000	5,500	15,300
10	7,000	5,500	16,800
11	7,000	5,500	18,300
12	7,000	5,500	19,800
Total	78,000	62,200

Check: 4,000 + 78,000 − 62,200 = GH¢19,800. A real forecast includes slow months, a tool replacement, tax payments and SSNIT if you employ staff.

Forecast check

Show how month 3's payments of GH¢5,200 are made up.
What would month 1's closing cash be if receipts were only GH¢3,000?
If from month 6 you hire a technician costing GH¢1,800 basic plus 13% employer SSNIT a month, what is the extra monthly cost, and what is the closing cash at month 12 (assume everything else stays the same)?

Capstone

Prepare your one-page business plan for your own repair workshop.
Prepare your own 12-month cash forecast with your own quotes and prices.
Prepare a sample service contract and your workshop safety system.
Present all of this in 10 minutes to a panel of three, and answer their questions.

Mentor review

Show your plan and forecast to a working repair-shop owner or GEA Business Advisory Centre officer. Write their three main comments and what you changed.

Check yourself

Name three items in a generator service contract.
What records will a lender ask for?
Why does a real forecast include slow months and tax payments?

Glossary

Term	Meaning
Balance sheet	A list of what the business owns and owes on one date; assets equal liabilities plus equity
Break-even	The number of jobs that covers all fixed costs
Come-back	A repaired item returned with a fault
Creditor	Someone the business owes money to
Debtor	Someone who owes the business money
Depreciation	Spreading the cost of a tool over its useful life
Drawings	Money the owner takes out of the business
Fleet	A group of generators serviced together
Intermittent fault	A fault that comes and goes
Margin	Profit as a share of the selling price
Mark-up	Profit as a share of the cost
MTS	Modified Taxation Scheme for small businesses
Toolbox talk	A short safety talk at the start of work
Wiring diagram	A drawing of the electrical paths in an appliance

Logbook

Unit 1: hard-fault records; wiring-diagram test sheet; repair-or-replace report
Unit 2: fleet plan; site and load surveys; service records; site report; contract offer
Unit 3: workshop safety system; training sign-off; toolbox talk; incident log
Unit 4: quality report; parts inspection log; compliance checklist; waste plan
Unit 5: registration checklist; start-up budget; one-page plan
Unit 6: cash book; stock cards; month-end pack; tax and payroll examples
Unit 7: contract; forecast; capstone feedback
Every homework, dated

Self-check quiz

Give three ways to make an intermittent fault show itself on an unplugged appliance.
On a wiring diagram test, where is the fault?
Why plan business generator servicing by hours?
Name five checks in a generator site safety survey.
Name the four steps of training an apprentice.
Name three Labour Act duties for an employer.
What did the GSA find about imported cable brands, and which regulation applies?
How much does a business name cost to register in 2026?
Is there a VAT threshold for taxable services, and what does that mean for a repair workshop?
Write the accounting equation.
In the worked month, why is cash different from profit?
Calculate the margin on a part bought at GH¢20 and sold at GH¢50.