Basic ICT Skills Level 3

Who it is for. People who have finished Basic ICT Skills Level 2, or who can show the same skills (scanning and PDFs, styled documents and booklets, spreadsheets with formulas, presentations, careful form help, the eight data protection principles, screen-reader use, pricing and break-even), and who want to run or manage a small ICT service. On Ghana's TVET framework, National Proficiency II leads on to National Certificate I. This module is written at an advanced level comparable to National Certificate I, but it is not a CTVET curriculum and gives no CTVET qualification.

Bridge from Level 2: what you already know

Level 2 did not cover managing a busy desk with staff, maintaining and troubleshooting equipment, registering with the Data Protection Commission and writing a data policy, training others, registering and taxing a business, double-entry style books with a balance sheet, or a 12-month forecast and pitch. Level 3 covers all of these.

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 70% of the time is practical, following CTVET's Oil Palm programme split of about 30% school and 70% workplace.

Link to other Hub courses. General bookkeeping and venture skills are taught in the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2. This book goes deeper and stays specific to an ICT service.

Honesty rule. Numbers marked example were made up to teach a method. Every worked sum was checked by a computer script. Prices are asking prices seen on Jiji Ghana on 8 October 2026. Where a fact could not be checked, the book says not verified.

Competency standard

Range. Typing, printing (B/W and colour), copying, scanning, booklet programmes, online applications, email help, short computer lessons. Evidence. Ten completed job cards; a large order observed from quote to delivery; a complaint role play; placement supervisor's report.

The job card

Every job, even a single page, gets a card or a line in the job book. A card can be paper or a spreadsheet row.

Plan the day

1. At opening, list today's jobs from the cards: promised time, size, machine needed.
2. Do urgent small jobs at once (a single CV, one scan) so walk-in customers do not wait long.
3. Run big print jobs on the second printer in quiet hours, so the main computer stays free for walk-ins.
4. Keep one computer for online applications, which can be slow when the network is weak.
5. Review at midday and before closing: what is late, what needs a call to the customer.

Quality checks before you print or submit

Large orders: from quote to delivery

1. Quote in writing: pages, copies, colour, paper, finishing, price, delivery time, and that the price changes if the text changes after approval.
2. Deposit: take a deposit that at least covers materials (for example half; your choice).
3. Proof: send a PDF; ask for approval in writing; check names twice.
4. Materials: count paper and ink before starting. A big job that runs out of ink at copy 150 is a lost day.
5. Print in batches of 25 to 50, checking a copy from each batch.
6. Finish: fold, staple or bind; count the copies.
7. Deliver: hand over with a receipt; collect the balance.

Customer care

Handling a complaint (LAST): Listen without interrupting; Apologise for the trouble; Solve it (reprint, refund or discount, as fair); Thank them and record what went wrong so it does not happen again.

Serving customers with disabilities

Ghana's Persons with Disability Act, 2006 (Act 715) requires anyone who provides a service to the public to provide facilities that make it accessible to persons with disability.

Common desk mistakes and fixes

Check yourself

1. Name six fields on a job card.
2. What are the four steps of LAST?
3. Why print one test copy before a large run?

Competency standard

Range. Desktop and laptop computers, ink-tank and laser printers, flatbed scanners, UPS units, routers and mobile data devices. Evidence. Maintenance log for two weeks; observed fault-finding on three set faults; e-waste record.

The maintenance routine

Write each task, the date and your initials in the maintenance log.

Ink-tank printers: refill and print-head care

Refilling

1. Use the ink bottles the maker specifies for the model. Wrong or poor ink can block the print head (the tiny nozzles that spray ink).
2. Fill one colour at a time. Match the bottle colour to the tank colour. Close each tank cap before opening the next.
3. Do not overfill; stop at the upper line.
4. Wipe any spill at once with a dry tissue. Keep ink away from children and away from paper stock.

Nozzle check and cleaning (from Epson's guidance for a similar EcoTank model):

1. Print a nozzle check pattern and look for gaps.
2. If there are gaps, run Print Head Cleaning from the printer utility; print another nozzle check. Try up to three times.
3. If it is still poor, Power Cleaning is a stronger option. Before it, make sure each tank is at least one-third full, because low ink can damage the printer.
4. After a Power Cleaning, if it is still poor, turn the printer off and wait at least 12 hours before trying again.
5. Never turn the printer off or open the scanner unit during a cleaning cycle.
6. If repeated cleaning does not help, contact the maker's service centre.

Power Cleaning uses a lot of ink. Do not run it "just in case".

Fault-finding: a step-by-step method

Work from the simple and outside to the complex and inside. Change one thing at a time. Write what you tried.

Computer housekeeping

Router and data device

1. Restart: switch off, wait 30 seconds, switch on (example practice; follow the device manual).
2. Change the default Wi-Fi name and password on the device's settings page (the address and default log-in are on its label or manual).
3. Use a strong Wi-Fi password and do not print it on the wall. If you offer customers Wi-Fi, use a separate guest network if the device has one.
4. Note the data balance every morning; data is a major cost in Ghana.

Know your limits

E-waste

Old computers, printers, cartridges, batteries and UPS units are e-waste. A legal summary says Ghana's Environmental Protection Act, 2025 (Act 1124) repealed the 2016 hazardous and electronic waste law and now covers e-waste; check current rules with the Environmental Protection Authority. The EPA's e-waste project runs a GH-Waste app for collection and lists the number 050 130 1567.

Check yourself

1. What must you check before running a Power Cleaning on an ink-tank printer?
2. In which direction do you pull jammed paper?
3. Name three faults you must not fix yourself.

Competency standard

Range. A business centre with one to five staff and two to six computers. Evidence. Fee-tier worksheet; one-page data policy; breach plan; signed staff agreement (practice); cyber checklist.

You are a data controller

Under Act 843, the data controller is accountable for following the eight principles, must protect data against loss, damage and unauthorised access with reasonable technical and organisational measures, and must let people use their rights. The principles were taught in Level 2.

Registering with the Data Protection Commission

• The Commission says all data controllers and processors must register with it; it offers online registration and renewal.
• A 2019 summary of the law says registration must be renewed every two years, new controllers must register within 20 days of starting business, and failing to register can bring a fine of up to 250 penalty units, up to two years' imprisonment, or both. Check the current renewal period and deadline with the Commission: the summary is from 2019.
• The fees in L.I. 2512 (2025) are:

The small-tier wording says "a maximum of 50 members of staff or customers". A business centre serves many more than 50 customers a year, so which tier fits a small business centre must be confirmed with the Commission. Ask before you pay.

A one-page data protection policy (model)

[Business name] Data Protection Policy

1. Who is responsible: [Owner name], data protection contact, phone [ ].
2. What we collect: only the details needed for the job you ask for.
3. Why: to complete your job. We do not use your details for anything else, and we never sell them.
4. Promotions: only if you ask to join our list; you can leave at any time.
5. Ghana Card: we do not photocopy, scan or photograph Ghana Cards, and we do not keep card numbers.
6. How long we keep your files: we delete your files when the job is finished and paid, and at the latest at the end of each day. Printed spoilt copies with personal details are torn up or shredded.
7. Our records: our job book holds your first name, phone number, the service and the price, for our accounts (Unit 6).
8. Security: staff sign a confidentiality agreement; computers are password-protected and locked when unattended; customer work is done in private browser windows.
9. Your rights: you may ask what we hold about you, ask us to correct it, or ask us to stop using it for promotions.
10. If something goes wrong: we will tell you and the Data Protection Commission as soon as reasonably possible.

Retention and deletion

Templates are different. If a customer wants you to keep their CV for updates, ask them; note their consent in the job book; and keep it in a password-protected folder. Delete it when they ask.

Breach plan: if data is lost or stolen

1. Contain: change passwords; disconnect a hacked computer from the internet; report a stolen laptop to the police.
2. Find out: what data, whose, how many people.
3. Notify: the Data Protection Commission and the affected people as soon as reasonably possible. Report cybercrime to the Cyber Security Authority on 292.
4. Fix the cause: delete-daily rule, passwords, staff training.
5. Record what happened and what you changed.

The Ghana Card and children's data

• L.I. 2523 (in force 9 June 2026) moves organisations to biometric verification and says they may not request, keep, copy or rely on photocopies or images of Ghana Cards; the transition window from 27 July to 2 November 2026 does not suspend the obligation, and an enforcement team is planned after 2 November. Whether business centres are covered by the regulation was not verified. The safe rule: no photocopies, scans or photos of Ghana Cards in your shop. If a customer needs a copy for an office that still asks, explain the new rule and ask them to check with the office.
• Children's data and data about health, religion, ethnicity, politics and similar topics is special personal data under Act 843. School lists, hospital forms and church membership lists need extra care: print only what was ordered and delete the file.

Staff confidentiality agreement (model points)

Cyber hygiene for the business

The Cybersecurity Act, 2020 (Act 1038) set up the Cyber Security Authority to regulate cybersecurity activities in Ghana.

Copyright: what not to copy

Ghana's Copyright Act, 2005 (Act 690) protects authors' rights in original works such as writing, music, art and software. Photocopying whole textbooks to sell, or installing pirated software on your business computers, is a legal risk. Exactly what copying is allowed for study or private use was not verified for this book. Use free legal software (LibreOffice, NVDA) and licensed copies of anything else.

Check yourself

1. What did L.I. 2512 set as the DPC fees for small, medium and large data controllers?
2. Name four steps of a breach plan.
3. Why should staff have standard (not administrator) accounts?

Competency standard

Range. Learners: older people, traders, school leavers, persons with disabilities; staff: one or two attendants and an apprentice. Evidence. A lesson plan and an observed 30-minute lesson; a course plan with price; a staff duty list, checklist and handover sheet.

How adults learn ICT

• Adults learn best when the task is useful today (send a WhatsApp photo, print a CV, check a form).
• Show, do together, do alone, check. Never take the mouse from the learner; guide with words.
• Small steps: one new thing at a time; repeat it three times.
• Praise progress; correct mistakes privately and kindly.
• Write steps on a card the learner keeps, in large print, with pictures of icons.

A lesson plan (model)

Teaching inclusively

A short paid course

Supervising staff

Duties of an attendant (example list)

Shift handover sheet: jobs in progress and promised times; customers to call; machine problems; cash handed over (counted together and signed); stock low.

Feedback: once a week, sit with each staff member for ten minutes: one thing done well, one thing to improve, one agreed action.

Labour rules (basics)

• A worker employed for six months or more must have a written contract (s.12); the employer must give a written statement of terms within two months (s.13); there are 15 working days' paid leave a year (s.20); 12 weeks' maternity leave (s.57); casual workers must be paid the full minimum wage for each day worked (s.74).
• The national minimum wage for 2026 is GH¢21.77 a day, which WageIndicator puts at about GH¢587.79 a month for 27 working days.
• Register workers with SSNIT on hiring; Unit 5 shows the SSNIT and PAYE sums.
• Apprentices: agree in writing the length, what you teach, any allowance, hours and days off. The National Apprenticeship Programme received GH¢170 million in the 2026 Budget; ask the district office how to take part. The Labour Act's apprenticeship sections were not read for this book.

Check yourself

1. What are the four steps of "show, do together, do alone, check" teaching, and why never take the mouse from the learner?
2. Name three Labour Act points every employer must know.
3. What is the 2026 daily minimum wage?

Competency standard

Range. A small business centre in Sekondi-Takoradi, Ahanta West (Akwidaa) or a similar town. Evidence. Registration checklist with fees; start-up budget; payroll worksheet; oral questions.

Choose a legal form

Companies file annual returns (GH¢175 a year; late filing GH¢1,000 for 1–4 years or GH¢2,000 for 5 years or more).

Registration step by step

1. Business name at the Office of the Registrar of Companies (ORC) online, or by *222# for renewal. Fee GH¢130 for a sole proprietor.
2. Tax number: your Ghana Card number is your individual TIN. A company gets a GRA TIN after ORC registration.
3. Assembly business operating permit: in Sekondi-Takoradi, apply through the STMA portal. The STMA's 2025 fee list has a "Business Centre" category graded by services and number of workstations ("internet, word processing, printing and copying services" with above 20, 11–20 or below 11 workstations, and a "secretarial services" category). The table is hard to read; for a centre with fewer than 11 workstations the fee appears to be about GH¢100 a year. Confirm your category and the 2026 fee with the Assembly. Annual fees are due by 31 March.
4. Data Protection Commission registration (Unit 3): GH¢156 small, GH¢1,170 medium.
5. Fire certificate: premises need a fire permit and certificate under the Fire Precaution (Premises) Regulations, applied for through the GNFS AFCAS platform; fire equipment must carry GNFS tags. Published fees seen were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; check today's fees. Ask the landlord whether the building already has one.
6. Signage and the Assembly: ask whether your sign needs a separate permit (not verified).

Tax: what applies to an ICT service

• Modified Taxation Scheme (MTS): for residents with business income only and not VAT-registered. Turnover up to GH¢20,000 pays fixed instalments; GH¢20,001 to GH¢750,000 pays 3% of turnover or uses the modified cash basis; pay by *880# or the MTS app. The GH¢750,000 ceiling comes from the Income Tax (Amendment) Act 2026 (Act 1178); GRA's own MTS page still showed GH¢500,000 on 8 October 2026. Owners of several businesses or outlets, and partners, are excluded.
• VAT: from 1 January 2026, VAT 15% + NHIL 2.5% + GETFund 2.5% = 20%. The registration threshold for goods is GH¢750,000, but for services there is no turnover threshold: a person making taxable supplies of services must register within 30 days of starting. A VAT-registered business cannot use the MTS.

• Withholding tax: companies and some organisations that pay you for services may withhold 7.5% if you supply services worth over GH¢2,000 a year; they must give you a withholding tax certificate. Keep the certificates; they count against your tax.
• Records: keep business records in Ghana for at least 6 years.

Start-up budget (example, with sourced prices)

Software: LibreOffice and NVDA are free. Licensed Microsoft Office for business use is optional; the free web version needs a Microsoft account.

The GH¢1,686 set-up costs are spent before opening. So on the first day of trading the owner's capital in the business is 26,686 − 1,686 = GH¢25,000 (Unit 6).

Finance options

Employing staff: SSNIT and PAYE

• SSNIT: the employee pays 5.5% and the employer 13% of basic salary, 18.5% in total; the employer pays 13.5% to SSNIT (Tier 1) by the 14th of the next month and 5% to a private Tier 2 trustee; late payment costs 3% a month.
• PAYE (from September 2026): first GH¢588 a month tax-free; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%; next 16,000 at 25%; then higher bands. Deduct SSNIT 5.5% first; pay by the 15th of the next month.

Insurance

Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Ask about cover for fire, theft of equipment, and public liability (a customer hurt on your premises). Which covers are compulsory for a small business centre was not verified.

Location settings that give good returns

Market yourself

• Google Business Profile with photos of your clean desk, price list and hours; never pay anyone for "verification"
• A WhatsApp Business catalogue of services and prices
• Signboard, large-print price list, and your data privacy promise on the wall (Unit 3)
• Visit churches, schools and associations with a sample programme and a regular-customer price
• A portfolio with made-up details; referral thanks for regular customers

Accessibility

Act 715 requires services to the public to be accessible to persons with disability. An ICT business is one of the most workable trades for owners and staff with disabilities: typing, spreadsheets, form help and teaching can all be done with screen readers, magnifiers, voice typing and adapted keyboards (Units 1 and 4). Plan:

Check yourself

1. What are the 2026 ORC fees to register and renew a sole proprietor's business name?
2. Why must a business centre ask GRA about VAT before opening?
3. What are the employee and employer SSNIT rates?

Competency standard

Range. A one-owner business centre with one attendant; paper books plus a spreadsheet; one month's figures. Evidence. A completed month (cash book, stock record, debtors and creditors, profit and loss, balance sheet); reconciliation sheet; oral questions.

The records you keep

Owner and business money are separate. Pay yourself a fixed "drawing" from the business; never take cash from the drawer for home without writing it down.

Costing and pricing

• Cost per page = paper + ink or toner + power per page (Level 1 and 2 examples: B/W GH¢0.27, colour GH¢0.77).
• Mark-up = profit ÷ cost. Margin = profit ÷ price. For a colour page at GH¢3.00 costing GH¢0.77: profit GH¢2.23; mark-up 2.23 ÷ 0.77 = 289.6%; margin 2.23 ÷ 3.00 = 74.3%. Do not confuse them.
• Break-even = fixed costs ÷ (price − variable cost) (Level 2).
• Time is a cost. A 3-page typing job that takes an hour uses the computer and the attendant for an hour. Price typing and form help by the time they take.

Depreciation: putting money aside for new machines

Straight-line depreciation = (cost − salvage value) ÷ useful life. It spreads the cost of a machine over the months it works, so your profit is honest and you know how much to save for the next one.

The accounting equation

Assets = Liabilities + Equity (what the business owns = what it owes others + what it owes the owner). Every month-end, your balance sheet must balance. A trial balance or this equation is a partial check: it catches many, but not all, mistakes.

Worked month: "Seaview Business Centre" (all figures are examples)

A sole proprietor in a coastal town. One attendant. Prices as in Levels 1–2.

Opening balance sheet, first day of trading

What happened in the month

• Cash sales (cash and MoMo): B/W printing and copying 3,000 pages × 1.00 = 3,000.00; colour 300 × 3.00 = 900.00; typing 120 pages × 5.00 = 600.00; scanning 150 × 2.00 = 300.00; form and email help 80 jobs × 10.00 = 800.00; a computer course, 6 learners × 150.00 = 900.00. Cash sales GH¢6,500.00.
• Credit sale: 400 funeral programmes for a church on account, invoiced GH¢1,200.00, not yet paid.
• Bought stock for cash: paper 2 boxes 600.00 + ink 500.00 = GH¢1,100.00.
• Stock used: 4,220 sheets of paper × 0.12 = 506.40 plus ink and toner 700.00 = GH¢1,206.40. Closing stock = 2,000.00 + 1,100.00 − 1,206.40 = GH¢1,893.60 (check by counting).
• Paid: rent 800.00; electricity 450.00; data 400.00; repairs 150.00; marketing 100.00.
• Attendant: salary 1,200.00; net pay paid 1,055.95; employee SSNIT 66.00, employer SSNIT 156.00 and PAYE 78.05 are owed, due next month (Unit 5).
• Loan: repaid 400.00 principal + 75.00 interest (example rate).
• Depreciation 708.33 (table above).
• Tax: if GRA confirms the business may use the MTS, 3% of turnover = 3% × 7,700.00 = 231.00, set aside as owed (see the VAT caution in Unit 5).
• Owner's drawings: 1,000.00.

Cash book summary

Profit and loss for the month

Note: loan principal and owner's drawings are not expenses; they reduce cash, but not profit. Depreciation is an expense, but no cash leaves this month.

Closing balance sheet

Assets 31,354.32 = Liabilities 5,131.05 + Equity 26,223.27. It balances.

What the owner learns: B/W printing brought the most money (GH¢3,000) but colour, typing, form help and the course earn more per page or per hour. The church owes GH¢1,200: chase it. Cash rose only GH¢969.05 although profit was GH¢2,223.27: the church's GH¢1,200 is not yet in, GH¢400 of loan was repaid and GH¢1,000 was drawn. Some things worked the other way: depreciation (GH¢708.33) is not cash, and GH¢531.05 owed to SSNIT and GRA has not yet been paid, so next month's cash must cover it. (Check: 2,223.27 − 1,200.00 − 400.00 − 1,000.00 + 106.40 stock used beyond purchases + 708.33 + 531.05 = 969.05.) Depreciation of GH¢708.33 a month should be saved for new machines.

Reconciliation and month-end routine

The filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT (if registered) by the last working day of the next month; annual income tax return within 4 months after the year-end; ORC renewal yearly; STMA permit by 31 March.

Free tools: a spreadsheet (Level 2) works well. Zoho Books has a free plan for one user plus an accountant with revenue under US$50,000, and Wave has a free starter plan. From 1 January 2027 the IFRS for SMEs 2025 edition applies to small companies that use it; a sole proprietor usually keeps simpler books, but tidy books make an accountant's work cheaper.

Check yourself

1. What is the difference between mark-up and margin?
2. Why are loan principal repayments and drawings not expenses?
3. What equation must a balance sheet satisfy?

Competency standard

Range. The trainee's own planned or existing ICT business. Evidence. Service standards; one quotation and agreement; 12-month cash-flow forecast; one-page plan; panel pitch with scores.

Service standards (example)

Check them monthly from job cards and the complaints book.

Growth options

The GEA's Business Advisory Centres in the Western Region can advise on growth.

Quotation and service agreement (model points)

Large organisations may withhold 7.5% tax on services; agree that they give you the withholding certificate.

Ethics and succession

The 12-month cash-flow forecast (example)

A forecast shows whether you will have cash every month. Business centres are busier in admission and recruitment seasons; this example assumes August and September are the busiest (an assumption, not a measured fact).

Assumptions (all example): opening cash GH¢3,200; fixed cash costs GH¢3,006 a month (rent 800, electricity 450, data 400, staff cost 1,356); materials 16% of sales; loan of GH¢5,000 repaid GH¢400 a month plus 1.5% interest on the balance; repairs and marketing GH¢250; MTS 3% of sales (if allowed; see Unit 5); drawings GH¢1,000; ORC renewal GH¢70 in January; STMA permit GH¢100 in March.

Reading it: January is tight (only GH¢59 net), so do not buy equipment then. By December, cash is GH¢15,666, but the machines are wearing out at GH¢708.33 a month (Unit 6), about GH¢8,500 a year; keep at least that aside for replacements. GH¢200 of the loan is still owed after 12 months. A year's sales of GH¢85,200 stays under the GH¢90,000 turnover line for the small DPC tier; the Unit 6 month (GH¢7,700, about GH¢92,400 a year) would go over it.

The capstone: your one-page plan and pitch

One-page plan headings

The pitch (10 minutes + 5 minutes questions): problem and customers (1 min); services and prices (2 min); set-up and compliance (2 min); money: break-even, forecast, finance (3 min); access and quality (1 min); the ask (1 min). Use a 6 to 8 slide presentation (Level 2).

Check yourself

1. Why should growth decisions come from records, not hopes?
2. Name five things a service agreement should include.
3. In the example forecast, why is December's closing cash not all "spare" money?

1. Name six fields on a job card and say why written proof approval matters.
2. Give the steps for nozzle check and cleaning on an ink-tank printer, with two warnings.
3. Give the fault-finding order when nothing prints.
4. Which DPC fees did L.I. 2512 set for small and medium data controllers, and what turnover separates them?
5. Name five points in a business-centre data protection policy.
6. What must happen if a laptop with customer files is stolen?
7. Describe "show, do together, do alone, check" and two adjustments for a blind learner.
8. List the registration steps and fees for a sole-proprietor business centre in Takoradi.
9. Why must you ask GRA about VAT before opening an ICT service?
10. Work out net pay and the employer's total cost for a GH¢1,200 salary.
11. A laptop cost GH¢4,500 and will last 36 months with GH¢900 salvage value. What is the monthly depreciation?
12. In the Seaview month, why did cash rise by less than the net profit? Give three reasons.

Best next reads: your Level 1 and Level 2 manuals; the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; the Data Protection Commission's registration pages; the Cyber Security Authority's alerts; GRA's MTS, VAT and PAYE pages; your printer's user guide.

What this module does not cover: computer hardware repair, networking and CCTV installation (separate trades); mobile money agency (see the Hub's Digital Skills and Mobile Money Agent course); company accounts under IFRS; and graphic design, web design and social media management as paid services.

Every source used in this manual is listed, with links, in the Teacher Copy.