Batik, Tie-Dye and Weaving Level 3

About this module

A skilled maker can make one good cloth. A business owner makes sure the hundredth cloth is as good as the first, paid for, recorded and legal.

Who it is for. Makers who have completed Batik, Tie-Dye and Weaving Level 2 or can show the same skills, and who want to run a workshop, lead others or start a brand, including persons with disabilities. In Ghana's TVET framework, National Proficiency II leads to National Certificate I, which covers complex and varied work under minimum supervision. This module is written at an advanced level comparable to National Certificate I; it is not accredited.

Why advanced skills matter now

Craft exports are growing: GEPA reported 23% growth in industrial arts and crafts exports in 2024, and Kente exports rose from US$6,256 in 2023 to about US$38,902 in 2024.
Cheap imported fabrics threaten local makers, and local producers call for buyers to choose quality Ghanaian cloth. Quality and honest branding are how a small workshop competes.
The Ghana Standards Authority is developing standards and testing for locally produced uniform fabrics, and the National Folklore Board is enforcing authorisation for commercial use of folklore such as Kente and adinkra designs. Owners must know these rules.

CTVET status. CTVET lists Textiles Design Technology up to HND and Weaving at National Proficiency I. No CTVET batik and tie-dye curriculum was found. This module is not a CTVET curriculum. It follows CTVET's format.

Bridge from Level 2: what you already know

Weigh recipes by % of cloth weight, set liquor ratios and keep batch cards and shade standards
Run a locked, logged chemical store
Use stitched, pole-wrapped, clamped and spider resists and plan multi-colour over-dyeing
Prepare and test a vat bath under supervision; soap and finish vat-dyed cloth; never let acid near hydros
Scour, mordant and dye with local plant dyes
Layer three-colour batik on 6-yard pieces; control crackle; keep a wax log
Warp a strip loom with heddles, weave simple weaves and join strips; name products honestly
Test shrinkage and fastness, grade products and write care labels
Cost a batch, set retail and wholesale prices, take orders with deposits and market yourself

How the module works

Each unit has learning outcomes, performance criteria, a range and the evidence your assessor needs. You are judged Competent or Not Yet Competent.
At this level you work with little supervision, solve non-routine problems and lead others. Safety gates from Levels 1 and 2 still apply: you now enforce them.
The Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 teach general bookkeeping and venture basics. Units 5 to 7 apply them to a dye and weaving business and go deeper.
Numbers marked example are for practice. Replace them with your own.
Every unit ends with a Check yourself. Answers are in the Teacher Copy.

Unit 1 · Production planning and quality control

A big order is many small batches that must look like one. Plan them, control them and prove it.

Competency standard

Learning outcome	Performance criteria: the trainee…
1.1 Plan a bulk order	breaks an order into batches, schedules them by weather, water and drying space, and orders materials
1.2 Approve a sample	makes a lab dip or strike-off, gets written approval and keeps it as the standard
1.3 Control shade and quality	checks every batch against the standard, records results and decides pass, re-dye or second
1.4 Measure quality	works out right-first-time %, seconds % and the cost of poor quality
1.5 Trace and fix	traces a fault to its batch and fixes the cause

Range. A 200-yard, two-colour order in at least four batches. Evidence. Production plan; approved standard; batch and inspection records; quality report.

From order to plan

Read the order: yards or pieces, design, colours, deadline, packing, price, deposit (Level 2 order form).
Make a lab dip or strike-off: a small sample of the exact cloth, recipe and design. Get the customer to sign and date it. Keep half as the standard; give half to the customer.
Split into batches that fit your largest basin or vat, your drying line and one day's work. A Ghanaian maker's per-bale chemical use (600 yards: 5 kg hydros, 4 kg "soda", 1 kg soda ash, 1 kg salt, three boxes of wax) helps you plan buying.
Schedule dye work for dry mornings so cloth dries the same day; results also vary with weather and dye age.
Order materials for the whole job at once, from one cloth lot if possible, so all batches start the same.
Put the plan on a board: batch number, date, stage (scour, wax, dye 1, dye 2, dewax, wash, finish, pack), person responsible.

Control at every stage

Stage	Check	Record
Cloth in	Burn test; width; weight per yard; same lot	Goods-in sheet
Scour	Even wetting; no starch	Batch card
Wax	Penetration; repeat alignment	Batch card
Each dye	Recipe weighed; vat tests passed; time	Batch card
Dewax and wash	No wax; water clear	Batch card
Final	Shade vs standard, dry, daylight; wash and rub test; size	Inspection sheet

The GSA describes itself as Ghana's top textile testing agency. For institutional orders that require certified fastness or fabric tests, agree in the contract who pays for GSA testing (fees not verified).

Measure quality

Right first time (RFT) % = pieces passed at first inspection ÷ pieces made × 100.
Seconds % = pieces sold as seconds ÷ pieces made × 100.
Cost of poor quality = re-dye costs + lost value on seconds + wasted materials.

A Ghana study found that batiks made with correct, steady recipe parameters had good fastness to washing, rubbing and light. Most quality problems trace back to an unrecorded change.

Quality report (all figures are examples)

You made 100 four-yard pieces. 88 passed first time, 8 were re-dyed and then passed, and 4 were sold as seconds. A re-dye costs GH¢15 a piece. A good piece sells for GH¢150 and a second for GH¢60. (a) RFT %? (b) Seconds %? (c) Cost of poor quality?

Trace and fix (non-routine problems)

Problem	Ask	Likely causes
One batch lighter than the rest	Same cloth lot? Same weights? Vat tested?	New cloth lot; exhausted vat; hydros spent; short time
Bleeding after sale	Was it soaped? Fixed long enough?	Short fixing; no hot soaping; too much dye
Wax marks after dewax	Water changed? Final iron?	Dirty dewax water; wax left
Pattern off-square	Grid marked? Cloth torn straight?	No guide lines; cloth not squared

Run a 200-yard order

Make and get approval for a strike-off.
Write the production plan on the board and order materials.
Run four batches with full batch cards and inspection sheets.
Write a one-page quality report with RFT %, seconds % and the cost of poor quality, and one improvement.

Your weak point

Look back at your Level 2 batch cards. Which fault happened most? Write the cause and the control you will add.

Check yourself: Unit 1

What is a strike-off, and why keep half of it?
How do you work out RFT %?
A batch is lighter than the standard. Name three things to check.

Unit 2 · Collections, commissions and cultural and legal rules

Your designs are your brand. Make them your own, name them honestly, and respect what belongs to others.

Competency standard

Learning outcome	Performance criteria: the trainee…
2.1 Plan a collection	plans a small collection with a colour story, products and price points
2.2 Combine techniques	combines batik, tie-dye and woven strips in finished products
2.3 Quote a commission	quotes a church, school or company order with costs, margin and deposit
2.4 Apply cultural and legal rules	applies the Kente GI, folklore and honest-labelling rules
2.5 Protect your own work	keeps dated design records and knows where to ask about protection

Range. A six-product collection; one commission quote. Evidence. Collection board; samples; quote; compliance checklist.

Plan a collection

Customer: who buys (tourists, young professionals, churches, hotels)?
Colour story: three to five colours that work together, recorded with recipes.
Motif family: two or three original motifs used across products.
Products: for example, 6-yard batik, 2-yard wrap, scarf, table linen set, shirt (with a tailor), strip-woven bag strap or trim.
Price points: one entry item, one middle, one premium.
Calendar: launch for a busy season, such as Fugu Wednesdays all year, Christmas, Easter and school reopening.

Combine techniques

Batik ground with tie-dye accents (batik first, then bind and spot-dye).
Batik table runners edged with your own strip-woven trim.
Tie-dye shirts with woven pocket trims, made by a partner tailor.
Natural-dyed strips woven into bags: a 2016 Ghana study found 19 of 21 local plant dyes gave strong, fast colours on cotton.

The cultural and legal rules (owner level)

1. Kente. Kente is Ghana's first protected geographical indication (August 2025). The GI tag may be used only when the agreed standards are met, and a verification system with inspections is being set up. Only cloth woven traditionally in approved communities may be sold as Kente. Never use the word "Kente" for your printed, batik or strip-woven goods.

2. Folklore. Under the Copyright Act, 2005 (Act 690), Ghana's folklore is vested in the President on behalf of the people. The National Folklore Board asks anyone using folklore outside the customary context or for commercial purposes to obtain a folklore user form and permission; personal, news and educational use do not need permission; selling or distributing folklore without permission is an offence with a maximum fine of 1,000 penalty units (reported as GH¢12,000) and/or up to three years in prison. In 2026 the Board said commercial content using Kente, adinkra designs and other folklore needs prior authorisation and royalties.

3. What this means for you. Before you launch a product line, ad campaign or video that uses traditional adinkra symbols or Kente patterns, write to the National Folklore Board and keep the reply. Whether a small batik maker stamping traditional adinkra symbols needs a licence was not verified. Original motifs that you design yourself avoid the question.

4. Made in Ghana mark. The GSA's Made in Ghana logo may not be used without its written permission. Application, annual licence and marking fees by size of business run from GH¢3,000 to 4,900 for a micro business.

Protect your own designs

Keep a design book: every original motif and colour story, dated and signed, with photos of first samples.
Kente designs had copyright protection under Act 690, but it was limited against third-party manufacturers. Whether and how your own original batik designs can be registered was not verified; ask the Copyright Office or a lawyer.
Put your brand name on every label and swing tag.

Quote a commission

Get the brief: yards, colours, motif (and any logo or text), deadline, delivery.
Make a strike-off (Unit 1) and agree it in writing.
Cost it: materials per yard, labour, a share of overheads (rent, water, gas, depreciation).
Price by margin on price, not mark-up on cost (Level 2).
Take a deposit (for example half) before buying cloth.
If the customer gives you a logo or symbol, ask them to confirm in writing that they have the right to use it.

Quote 200 yards of church cloth (all figures are examples)

Materials (cloth, dyes, chemicals, wax) cost GH¢20 a yard. Labour: 2 helpers for 4 days at GH¢30 a day each. Overhead share: GH¢300. You want a 30% margin on the selling price. (a) Total cost? (b) Price for the order and per yard? (c) A 50% deposit?

Collection and commission

Build a collection board (colour story, motifs, six products, price points).
Make samples of at least three products, combining two techniques.
Write a commission quote with a strike-off.
Complete a compliance checklist: Kente naming, folklore, Made in Ghana, care labels.

Write to the Board

Draft a short letter to the National Folklore Board describing a product line and asking whether permission is needed. (Do not send it without your trainer's review.)

Check yourself: Unit 2

When may a product carry the Kente GI tag?
Which uses of folklore does the Board say need no permission?
Why price a commission by margin?

Unit 3 · Running a safe, clean dye workshop

As owner or supervisor, every burn, splash and spill in your workshop is your responsibility.

Competency standard

Learning outcome	Performance criteria: the trainee…
3.1 Assess risk	writes a risk assessment for dyeing, vat work, waxing and weaving
3.2 Manage chemicals	keeps a chemical register with safety data sheets and controls dust
3.3 Prevent and fight fire	plans fire prevention, equipment, drills and the fire certificate
3.4 Protect health	plans PPE, first aid, ergonomics and watch for dye allergy
3.5 Manage wastewater	runs a wastewater system and contacts the EPA

Range. The training workshop or the trainee's own planned workshop. Evidence. Risk assessment; chemical register; fire plan; wastewater plan and log; drill record.

Risk assessment in five steps

Find hazards: walk through each task (weighing powders, vatting, dyeing, waxing, dewaxing, drying, weaving, lifting).
Who could be hurt and how: workers, apprentices, children, customers, neighbours, water users.
Controls: remove the hazard, change to safer methods, separate people from it, then rules and PPE last.
Record it and tell everyone.
Review it when anything changes or after any incident.

Hazard	Controls (examples)
Reactive dye dust (asthma, allergy)	Liquid or granular dyes; weigh where air is still and under local extraction if possible; wet cleaning; masks as a last resort
Caustic soda burns	Add to water slowly; goggles, long gloves, apron; eyewash and water; no aluminium
Hydros self-heating and toxic gas with acids	Keep cool, dry, closed, away from acids; small daily amounts out of store
Hot wax fire and burns	Thermostatic pot or double boiler; thermometer; never alone; fire blanket; no water on wax fires
Heavy wet cloth, long sitting	Split loads; carts; work at waist height; breaks; limit long hours
Wastewater	Separate drums; aerate vat waste before any pH adjustment; settle; dispose as EPA advises

The chemical register

Every chemical: name, supplier, amount held, where stored, hazard, PPE, first aid
The safety data sheet from the supplier for each one, filed by the store
Stock in and out, with names (Level 2 log)
Maximum amounts kept on site (buy little and often for hydros)
No food, drink or smoking in the dye area

Fire

The Ghana National Fire Service urges owners of business premises to get a fire certificate. Its online charges page lists a non-residential certificate at GH¢500 plus processing fees.
Keep the wax area apart from chemicals and cloth stores; keep a fire blanket and a suitable extinguisher at the wax station; never use water on burning wax.
Store hydros cool and away from heat sources.
Hold a fire drill every quarter and record it.

Health

Dye allergy: the UK safety body says health surveillance is appropriate for anyone at risk of becoming sensitised to reactive dyes. In a small workshop, ask every worker at least monthly about wheezing, chest tightness, runny nose or rashes, record the answers, and move anyone with symptoms away from powders and to a doctor.
First aid: an eyewash and clean water at every chemical station; a first-aid box; a trained first-aider on every shift (see the hub's first-aid course).
Ergonomics: weavers and dyers suffer back, neck and knee pain; split heavy loads, alternate sitting with walking, improve seating and limit long hours.

Wastewater system

Reduce: reuse reactive baths for paler shades; top up vats rather than dump them; use only the dye you need (Level 2 recipes).
Separate: vat waste, reactive and natural dye waste, and dewax water (recover the wax first).
Aerate vat waste first, open to air in a safe fenced spot, so the hydros breaks down; never add acid while hydros may remain.
Settle solids; bag the sludge.
Check pH; disposal rules commonly ask for cool, near-neutral baths.
Ask the EPA. The 1999 regulations listed textile undertakings (spun yarns and woven cloths, other textile products) under activities needing EPA registration and an environmental permit. Ghana's effluent standard is GS 1212:2019, and the Environmental Protection Act, 2025 (Act 1124) now governs, with higher fines. Visit the EPA Western Regional office with your production volumes and wastewater plan and ask, in writing, what permit and limits apply. This was not verified for small batik workshops.
Log every disposal.

Make the workshop safe

Write a risk assessment for your workshop.
Build the chemical register with safety data sheets.
Write a fire plan and run a drill.
Write a wastewater plan and run the system for one week, with a log.

Ask the regulators

Phone or visit the EPA Western Regional office and the GNFS office nearest you. Write down what each says a small dye workshop needs and the cost.

Check yourself: Unit 3

Put these controls in order of preference: PPE, safer dye form, separating people from the hazard.
Why aerate vat waste before adjusting its pH?
What does a GNFS non-residential fire certificate cost, according to its charges page?

Unit 4 · Supervising, training and working with weavers

A good supervisor makes the work safe, clear and fair, and checks it before the customer does.

Competency standard

Learning outcome	Performance criteria: the trainee…
4.1 Organise the team	allocates tasks by skill and safety level and runs a daily briefing
4.2 Train others	trains a helper or apprentice using a job breakdown and checks competence
4.3 Pay fairly	compares day rates and piece rates and keeps pay at or above the minimum wage
4.4 Sign off quality	inspects work and gives feedback that improves it
4.5 Work with weavers	buys or commissions woven goods fairly and labels them honestly

Range. A team of at least two helpers or classmates for one week. Evidence. Briefing notes; job breakdowns; training record; pay sheet; inspection feedback.

Who may do what

Task	New helper	Trained helper (Level 1)	Senior (Level 2+)
Folding, binding, rinsing, drying	Yes	Yes	Yes
Weighing reactive dyes	No	Supervised	Yes
Hot wax and dewaxing	No	Supervised	Yes
Preparing a vat with caustic soda and hydros	No	No	Yes, with a second person present
Wastewater handling	No	Supervised	Yes
Final quality sign-off	No	No	Yes

The daily briefing (5 minutes)

Today's orders and batches; who does what.
Safety point of the day (one hazard, one control).
Check PPE, eyewash, fire blanket and wastewater drums.
Yesterday's quality problems and the fix.

Train with a job breakdown

Break the task into steps (what), key points (how) and reasons (why).
Show the task while explaining.
Let the learner do it while you watch.
Check with questions and a sample. Sign the training record only when they are safe and correct.
Follow up after a few days.

Pay fairly

Ghana's 2026 national daily minimum wage is GH¢21.77. A casual worker must be paid the full minimum for each day worked.
Day rate: simple and safe, but you must supervise output.
Piece rate: pays per piece tied, stamped or finished; it rewards speed, but it must still give at least the minimum for a day's work, and speed must not beat safety.
Write down the rates and give a pay slip.

Day rate or piece rate (all figures are examples except the minimum wage)

A helper ties 12 pieces a day. You can pay GH¢30 a day or GH¢3 a piece. A new apprentice ties only 6 pieces a day. (a) Which pays the experienced helper more? (b) What would the apprentice earn on piece rate, and what must you do?

Give feedback that improves work

Be specific: "These circles blur because the ties are loose; wind five turns, not two."
Show the standard swatch.
Praise good work in front of others; correct in private.
Record repeated faults and retrain.

Working with weavers

Skilled Kente weavers say their pay does not reflect their labour: one sells a piece for about GH¢2,500 in Ghana and complex sets take four to six weeks.
A national association of weavers has been formed and draft regulations are in place for the GI.
If you resell genuine Kente, buy from recognised weavers, keep receipts that name the weaver and community, and pay fairly and on time. Selling Kente cloth for a living is given by the Folklore Board as use that needs no permission.
If you commission strip-woven trims in your own colours, write an order with the stripe plan, width, length, price and date, and call the product strip-woven, not Kente.
Weavers working long hours in fixed postures risk back pain; fair deadlines are part of fair dealing.

Lead a week

Run a daily briefing each morning for a week.
Train one person in one task with a job breakdown and sign the record.
Keep a pay sheet for your team (real or practice) that meets the minimum.
Inspect and give feedback on every batch.
Write an order for 20 m of strip-woven trim from a weaver.

Talk to a supervisor

Ask a workshop owner or supervisor how they train new people and handle mistakes. Write three lessons.

Check yourself: Unit 4

Who may prepare a vat with caustic soda and hydros?
Name the four steps of training with a job breakdown.
What is Ghana's 2026 daily minimum wage?

Unit 5 · Establish your textile workshop or brand

You can make, lead and control quality. Now make a business that is legal, safe, funded and findable.

Competency standard

Learning outcome	Performance criteria: the trainee…
5.1 Choose a legal form	compares sole proprietor, partnership, company and cooperative and picks one
5.2 Register step by step	lists every body, document and fee for a dye and weaving business in Sekondi-Takoradi
5.3 Plan premises and start-up	chooses a site and prices the start-up budget
5.4 Fund and plan	compares funding sources and writes a one-page plan
5.5 Staff, insure and protect	hires under the Labour Act, plans insurance and safety
5.6 Market the business	sets up WhatsApp Business, a Google listing, a sign and a portfolio

Range. The trainee's own planned business in Sekondi-Takoradi or the Western Region. Evidence. Registration checklist; start-up budget; funding plan; one-page plan; two-minute pitch.

See the hub's Entrepreneurial Thinking Level 2 and Money Skills Level 2 for the basics. This unit applies them to a textile workshop.

Choose the legal form

Form	Law and cost (2026)	Think about
Sole proprietor (business name)	Office of the Registrar of Companies (ORC): GH¢130; renewal GH¢70 a year, also by USSD *222#	Simple; unlimited liability, so your personal property can be at risk for business debts
Partnership	GH¢270; renewal GH¢100 a year; 2 to 20 partners; Form B; agreement stamped by the Lands Commission Valuation Division; Incorporated Private Partnerships Act 1962 (Act 152)	Write who puts in what, who does what and how profits are shared
Company limited by shares	GH¢585 plus a capital duty stated as 1% of stated capital (check the form); at least two directors and a secretary; consent letter from an ICAG chartered accountant; beneficial-owner details	First annual return 18 months after incorporation, then yearly; annual return GH¢175
Company limited by guarantee	GH¢490; for NGOs, churches and social enterprises; no profit to members	For a training or community textile project, not a profit business
Cooperative	Not registered at ORC; needs an organisational TIN from GRA	Suits a women's dye group; the Department of Co-operatives route was not verified

Late annual returns cost GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). Most new dye workshops start as sole proprietors or a group, and move to a company when they take big contracts, hire many staff or bring in investors (author's advice).

Register step by step

Step	Body	What and cost
1	ORC	Register your business name: GH¢130
2	GRA	Your Ghana Card PIN is your individual TIN since 1 April 2021; a company gets a GRA TIN after ORC registration
3	Assembly (STMA)	Business Operating Permit via the STMA portal. Every business must register; unregistered ones pay a 30% penalty; fees are due by 31 March. The 2025 schedule lists non-industrial dressmakers at GH¢120 to 190 a year, but no batik or dyeing category was found. Ask which category applies
4	EPA	Ask whether your dyeing needs registration and an environmental permit; textile undertakings were listed in the 1999 schedule. Not verified for small workshops
5	GNFS	Fire certificate: GH¢500 plus processing for non-residential premises
6	SSNIT	Register as an employer and register workers when you hire
7	GRA	Choose your tax route (below)
8	National Folklore Board	Written enquiry if you use traditional symbols or patterns commercially
9	GSA	Optional Made in Ghana mark, with written permission only
10	NIC-licensed insurer	Buy cover only from licensed insurers; check at the NIC

FDA permits are for food, drugs and cosmetics; they do not normally apply to cloth (author's understanding; confirm if you sell natural-dye kits or skin products).

Tax route

Modified Taxation Scheme (MTS): for resident individuals 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 the modified cash basis), by *880# or the MTS app; professionals, owners of several businesses or outlets, and partners are excluded. The 750,000 ceiling came in with the Income Tax (Amendment) Act 2026 (Act 1178); GRA's own MTS page still showed 500,000 in October 2026.
Companies: 25% standard; 18.5% for manufacturers in regional capitals other than Accra and Tema (Takoradi qualifies); 12.5% outside regional capitals; quarterly provisional tax. Ask GRA whether a dye workshop counts as a manufacturer.
VAT from 1 January 2026: 15% plus NHIL 2.5% and GETFund 2.5%, 20% in all; the threshold for goods is GH¢750,000. For taxable services there is no threshold: register within 30 days of starting. Selling your own cloth is goods. Dyeing customers' clothes, and possibly paid classes, may be services. Ask GRA in writing how your income is classed, because a VAT-registered business cannot use the MTS.

Premises and location

Steady water (pipe, borehole or a large rainwater tank) and space for drying lines
A covered dye yard with a hard, drained floor that leads to your wastewater drums, not the street
A separate clean room for finishing, packing and storing cloth
A lockable, ventilated chemical store away from the wax area
Away from wells, streams and the sea; neighbours who will accept the work
Near buyers or transport; in Takoradi, the Market Circle area draws fabric buyers
Step-free entrance and waist-height work stations (Accessibility, below)

Start-up budget (example)

A small workshop for the owner and two helpers. The washing machine and chemical prices follow October 2026 listings; the calico bale price is from 2023; registration fees are from the steps above. Everything else is an example.

Item	GH¢ (example)
Twin-tub washing machine for rinsing	3,000
4 × 100 L plastic drums with lids	1,000
2 enamel or stainless boiling pots	1,200
Gas burners and cylinder	1,500
Wax pots, thermometers	800
Scales (0.1 g and 10 kg)	600
Tables, drying lines, shelves	2,500
Locked chemical cabinet and spill trays	1,200
PPE for four people	800
Fire blanket, extinguisher, first-aid box	900
2 table looms	2,400
Equipment total	15,900
Registration: business name 130, Assembly permit (example 190), fire certificate 500	820
One bale of calico (600 yards)	7,500
Caustic soda 25 kg	450
Dyes and hydros	2,000
Wax	1,250
Sign, portfolio photos, data	600
Rent for 3 months at 500	1,500
Working cash	4,000
Total	34,020

Fund the start-up (example terms, not a real quote)

The owner has GH¢12,000 in savings and a VSLA loan of GH¢6,000. A microfinance lender offers the rest over 12 months at a flat 3% a month on the original loan. (a) How much more is needed? (b) What share of the total is the owner's own savings? (c) Total interest and the monthly instalment? (d) What should you ask the lender for in writing?

Funding options

Savings and VSLA/susu groups first; borrow only for things that earn money.
Loans: check the lender is licensed and ask for the APR in writing. The Bank of Ghana policy rate was 14.00% and inflation 5.2%.
Ghana Enterprises Agency (GEA): SME GO, Business-in-a-Box (BizBox), SME High Growth and Kaizen; business advisory centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. Its financial-support page was out of date: ask which rounds are open.
2026 Budget programmes: GH¢170 million for the National Apprenticeship Programme, GH¢160 million for Adwumawura, GH¢401 million for a Women's Development Bank and GH¢110 million for the 24-Hour Economy. The National Apprenticeship Programme has already trained batik makers.
Assemblies' disability fund: it rose from 3% to 5% in 2026 for skills, devices and start-up capital.
Ghana EXIM Bank: SME and export facilities, with a Takoradi office.

Never pay an "application" or "processing" fee to a personal number to get a grant or loan. Verify every programme at the agency's own office.

Staff and apprentices

The Labour Act, 2003 (Act 651) requires a written contract for work of six months or more (section 12), a written statement of terms within two months (section 13), at least 15 working days of paid leave a year (section 20), 12 weeks of maternity leave (section 57), and full daily minimum pay for casual workers (section 74). SSNIT is 5.5% from the worker and 13% from the employer, 18.5% in all; the employer pays 13.5% to SSNIT within 14 days after month-end and 5% to a private Tier 2 trustee; late payment costs 3% a month. PAYE is due by the 15th of the next month. Whether an apprentice counts as a worker for SSNIT and minimum wage was not verified: ask the Labour Department. This is not legal advice.

Insurance

Get written quotes for fire and theft cover on equipment and stock, and for public liability, only from NIC-licensed insurers. Which covers are compulsory for a small workshop was not verified.

Market the business

WhatsApp Business: a profile, a catalogue with prices, labels for customers and quick replies.
Google Business Profile: a free listing with your address, hours, photos and reviews on Search and Maps.
Social media: small Ghanaian fashion firms market mainly through WhatsApp, Instagram and Facebook. Process videos (waxing, vat dips, untying) show your skill. If a video features traditional symbols or Kente, check the Folklore Board rule.
Sign, portfolio and referrals: a clear sign, a swatch book, and a referral reward.

Accessibility

Ghana's Persons with Disability Act, 2006 (Act 715) protects the rights of persons with disabilities, including to work, and calls for accessible services. The Sekondi-Takoradi Assembly has supported persons with disabilities with tools from the disability fund, and the GEA has run a programme for enterprises owned by persons with disabilities. Training centres in Ghana already teach kente weaving to people with physical disabilities.

Workable roles: design, stamp cutting, binding, stitched resist, table-loom weaving, finishing, grading, packing, sales, social media and bookkeeping.
Adjustments: step-free entrance; dye basins and tables at seated height; long-handled tools; a partner rule at the vat and wax; tactile and large-print chemical labels; picture recipes and written briefings for Deaf staff; visual alarms; clear wide paths.

The one-page business plan

Who I am and my legal form
Products and customers: collection, commissions, classes; three customers I have spoken to
Prices: price list with margins (Units 2 and 6)
Rules: registrations done and to do, including EPA, GNFS and the Folklore Board
Workshop: site, layout, equipment, safety and wastewater plan
Money: start-up budget, funding, 12-month cash forecast (Unit 7)
People: staff, apprentices, pay
Risks: rain and drying delays, cloth supply, chemical price rises, late payers, a slow month

Register and pitch

Complete a registration checklist with body, cost and date for your business.
Build your start-up budget and funding plan.
Write the one-page plan and pitch it in two minutes to a classmate acting as a lender.
Set up a WhatsApp Business catalogue and draft a Google Business Profile.

Three visits

Visit or phone the ORC, the STMA revenue office and the GEA business advisory centre in Takoradi. Write one thing you learned from each.

Check yourself: Unit 5

What does a business name registration cost at the ORC, and what is the yearly renewal?
Why might a dyeing service need VAT registration sooner than a cloth seller?
Name two Labour Act duties when you hire.

Unit 6 · Bookkeeping and accounts for a dye workshop

Cloth on the line is not money in the bank. Books show you which.

Competency standard

Learning outcome	Performance criteria: the trainee…
6.1 Keep daily records	keeps an order book, cash book, receipts, invoices, petty cash and stock cards
6.2 Account for stock and deposits	counts materials and finished goods, values them at cost, and records deposits as a liability
6.3 Manage debtors and creditors	tracks and ages who owes and whom you owe
6.4 Produce statements	draws a monthly profit and loss and a balance sheet that balances
6.5 Price, break even, depreciate, pay staff	prices by margin, finds break-even, depreciates equipment and runs payroll
6.6 Close the month and keep tax records	reconciles cash and MoMo, runs the month-end routine and files tax records

Range. One month of sample records and one week of the trainee's own. Evidence. Cash book; stock sheet; debtors list; profit and loss; balance sheet; reconciliation; payroll.

The daily set of records

Order book: order number, customer, product, yards or pieces, colour standard, price, deposit, balance, date promised, date delivered
Cash book: every receipt and payment the same day, cash and MoMo in separate columns
Receipts and invoices: numbered, with copies
Petty cash: a fixed float with vouchers
Stock cards: cloth (yards), dyes and chemicals (kg), wax (kg), finished goods (pieces): in, out, balance
Debtors and creditors lists
Payroll sheet: gross pay, SSNIT, PAYE, net pay
Owner and business money kept apart: pay yourself a set wage

An income statement shows sales minus cost of sales (gross profit), then other costs (net profit). A balance sheet shows assets = liabilities + equity. Working capital is current assets minus current liabilities. A balance sheet that balances is a partial check only: two errors can cancel out.

Stock, finished goods and deposits

Materials stock: cloth, dyes, chemicals and wax you own. Expected stock = opening + bought − used. Count monthly.
Finished goods: pieces made but not sold, valued at their materials cost (a simple method for a small workshop; the author's choice).
Cost of sales = opening finished goods + materials used in production − closing finished goods.
Customer deposits are a liability until you deliver; then they become sales.

A month for Ama's Batik Works (example numbers)

Ama runs a batik and tie-dye workshop with two helpers. She sells 4-yard pieces, takes commissions and runs weekend classes. A 4-yard piece uses GH¢80 of materials (cloth GH¢50, dyes and chemicals GH¢24, wax GH¢6). Everything is invented for practice.

At 1 March. Cash and MoMo 6,000. Materials: cloth 200 yards (2,500), dyes and chemicals 1,200, wax 400: total 4,100. Finished goods: 20 pieces at 80 = 1,600. Equipment cost 12,000 less depreciation so far 2,400 = 9,600. She owes a cloth supplier 800 and holds a church deposit of 1,500 (half of a 3,000 order). Owner's capital and profits kept: 19,000.

During March.

Buys 400 yards of cloth for 5,000: pays 4,200 and owes 800; pays the old 800.
Buys dyes and chemicals 1,800 and wax 400 (cash).
Makes 95 pieces' worth of cloth (380 yards), using materials of 95 × 80 = 7,600.
Sells 30 pieces retail at 150 (cash): 4,500.
Sells 40 pieces wholesale at 125 to a shop: 5,000; the shop pays 3,000 and owes 2,000.
Delivers the church order (120 yards, the equivalent of 30 pieces) for 3,000: the 1,500 deposit is used and the church pays the other 1,500.
Runs two weekend classes: 16 people at 100 = 1,600 (cash).
Takes a 2,000 deposit for a school order to be made in April.
Pays two helpers 600 each gross; withholds 5.5% SSNIT (33 each) and pays them 567 each. PAYE is nil because their taxable pay (567) is below GH¢588.
Buys labels and packing 200; pays rent 500, water 300, gas 450, power 150, transport 300, data 100, wastewater disposal 100; takes her own wage 1,200.

Closing count, 31 March. Cloth 220 yards (2,750); dyes and chemicals 720; wax 230: materials 3,700. Finished goods 15 pieces = 1,200.

Profit and loss for March	GH¢
Retail pieces (30 × 150)	4,500
Wholesale pieces (40 × 125)	5,000
Church commission	3,000
Classes (16 × 100)	1,600
Sales	14,100
Opening finished goods	1,600
Add materials used in production	7,600
Less closing finished goods	(1,200)
Cost of sales (100 pieces' worth × 80)	8,000
Gross profit (43.3% of sales)	6,100
Helpers' wages (2 × 600)	1,200
Employer SSNIT 13% of 1,200	156
Rent	500
Water	300
Gas	450
Power	150
Transport	300
Phone and data	100
Labels and packing	200
Wastewater disposal	100
Depreciation (12,000 ÷ 5 years ÷ 12)	200
Permit and renewal set aside ((190 + 70) ÷ 12)	22
Total other costs	3,678
Net profit before owner's wage	2,422
Owner's wage	1,200
Profit kept in the business	1,222

Depreciation is straight line: (cost − scrap value) ÷ years of use. Employer SSNIT is 13%. The set-aside uses an example Assembly fee of 190 and the ORC renewal of 70.

Materials check: opening 4,100 + bought (5,000 + 1,800 + 400) 7,200 − used 7,600 = 3,700, which matches the count.

Cash book for March	GH¢
Opening cash and MoMo	6,000
In: retail sales	4,500
In: shop part-payment	3,000
In: church balance	1,500
In: classes	1,600
In: school deposit	2,000
Total in	12,600
Out: old supplier debt	800
Out: cloth (part)	4,200
Out: dyes and chemicals	1,800
Out: wax	400
Out: labels and packing	200
Out: helpers' net pay (2 × 567)	1,134
Out: rent 500, water 300, gas 450, power 150, transport 300, data 100, wastewater 100	1,900
Out: owner's wage	1,200
Total out	11,634
Closing cash and MoMo (6,000 + 12,600 − 11,634)	6,966

SSNIT (employee 66 + employer 156 = 222) is paid in April, within 14 days, and the 22 set-aside is held, so 244 is owed at month-end.

Balance sheet at 31 March	GH¢		GH¢
Cash and MoMo	6,966	Supplier owed	800
Debtors (shop)	2,000	Customer deposit (school)	2,000
Materials stock	3,700	SSNIT and fees owed	244
Finished goods	1,200	Owner's capital and profits at start	19,000
Equipment 9,600 less 200	9,400	Profit kept in March	1,222
Total assets	23,266	Total liabilities and equity	23,266

The two sides match. If they did not, look for an entry made once, in the wrong place, or not at all.

Why did cash rise by only 966 when profit kept was 1,222? Profit kept 1,222 + depreciation 200 (not a cash cost) + new school deposit 2,000 − church deposit used 1,500 + SSNIT and fees still owed 244 − shop still owing 2,000 + stock run down (materials 400 + finished goods 400) = 966. Profit is not cash.

Stock and debtors (example)

(a) Cloth card: opening 220 yards, bought 600, issued 640, count 170. How many yards are missing and what is the loss at GH¢12.50 a yard? (b) Debtors: a shop owes GH¢2,000 for 20 days, a hotel GH¢1,500 for 50 days, a boutique GH¢700 for 80 days. Group them 0–30, 31–60, over 60 days and say whom you chase first.

Pay staff correctly: PAYE and SSNIT

Deduct employee SSNIT (5.5%) first. The 2026 monthly PAYE bands are: first GH¢588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%; next 16,000 at 25%; next 30,332 at 30%; above 50,000 at 35%. Act 1178 raised the tax-free band to GH¢588 a month from 1 September 2026.

Payroll for a supervisor on GH¢1,500 a month (example)

Work out: (a) employee SSNIT; (b) taxable pay; (c) PAYE; (d) net pay; (e) employer SSNIT; (f) total cost to the business; (g) the due dates.

Pricing, break-even and depreciation

Margin = profit ÷ price; mark-up = profit ÷ cost (Level 2).
Break-even sales = fixed costs ÷ gross margin. For Ama, fixed costs (other costs 3,678 + owner's wage 1,200) are 4,878; gross margin is 43.3%; break-even ≈ 4,878 ÷ 0.4326 ≈ GH¢11,275 of sales a month, if the mix of work stays the same. March sales of 14,100 are above it.

Depreciation (example)

(a) A table loom cost GH¢1,200, scrap value GH¢200, life 5 years: depreciation per year and per month? (b) A twin-tub washer cost GH¢3,000, scrap GH¢300, life 4 years: per year and per month?

Reconcile MoMo (example)

Your cash book shows a MoMo balance of GH¢3,120. The MoMo statement shows GH¢3,265. A class fee of GH¢100 and a shop payment of GH¢60 are on the statement but not in your book, and the network took a GH¢15 charge you did not record. Do they agree after you correct the book?

Month-end routine

Count cash; reconcile MoMo and bank statements
Add the cash book and carry the balance forward
Count materials and finished goods; compare with stock cards; investigate gaps
Move deposits to sales for orders delivered; list debtors and creditors; chase the oldest
Draw up profit and loss and the balance sheet; check they balance
Pay SSNIT and PAYE on time; set aside yearly fees
File all receipts, invoices, payslips and tax papers; back up phone records

Tax records and the filing calendar

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period, and longer if under dispute. If Ama's March is typical, her yearly turnover is about 14,100 × 12 = GH¢169,200, inside the MTS band of GH¢20,001 to 750,000, so MTS at 3% would be about GH¢5,076 a year. Her goods sales are below the GH¢750,000 VAT threshold for goods, but her classes may be a taxable service with no threshold: she must ask GRA. Withholding tax of 3% on goods and 7.5% on services may be deducted when larger buyers pay her; ask for a withholding certificate.

When	What
14 days after month-end	SSNIT
15th of next month	PAYE and withholding tax
Last working day of next month	VAT return, if registered
End of March, June, September, December	Provisional tax, companies
31 March	Assembly permit
Yearly	ORC renewal or annual return; income tax return within four months after year-end

From 1 January 2027 the 2025 edition of IFRS for SMEs applies where that standard is used. A small workshop does not need it, but a company's books should be clear for a lender. Free tools: a spreadsheet, Zoho Books' free plan or Wave's free starter plan. A paper book you use beats software you do not.

Close a month

Rebuild Ama's March cash book, profit and loss and balance sheet and check they balance.
Keep an order book, cash book and stock cards for a week of real or practice work.
Reconcile a MoMo statement and age a debtors list.
Run payroll for a supervisor and two helpers and list the due dates.

Keep a week

Keep your own cash book and stock cards for one week and bring them to class.

Check yourself: Unit 6

Why is a customer deposit a liability?
How do you work out cost of sales for a dye workshop?
Ama made a profit but her cash rose less. Give two reasons.

Unit 7 · Grow, sustain and present your plan

A business lasts when customers come back, the books are honest and the next person can carry it on.

Competency standard

Learning outcome	Performance criteria: the trainee…
7.1 Run a quality system	writes simple quality rules, a complaints log and a returns policy
7.2 Grow wisely	chooses growth steps, partners, contracts and tenders
7.3 Forecast cash	prepares a 12-month cash-flow forecast with seasons
7.4 Sustain and plan succession	keeps records for loans, trains a successor and acts ethically
7.5 Present the plan	presents a one-page plan and forecast to a panel and answers questions

Range. The trainee's own business plan. Evidence. Quality rules; growth plan; 12-month forecast; pitch to a panel.

A simple quality system

Written standards: shade swatches, sizes, hems, fastness tests (Units 1 and 2)
Every batch recorded and inspected before sale
A complaints log: date, customer, problem, cause, fix, how you made it right
A returns policy: what you replace or refund (for example, bleeding on first wash when care instructions were followed)
A monthly review of RFT %, seconds % and complaints

Customer care and pricing strategy

Reply to messages the same day; give realistic delivery dates and keep them.
Keep a customer list (with permission) and send new collections.
Price by value, not only cost: original designs, natural dyes and handwoven trims earn more.
Discounts reduce margin fast: at a 43% gross margin, a 10% discount cuts gross profit per piece by about a quarter (on a GH¢150 piece costing about GH¢85, gross profit falls from GH¢65 to GH¢50) (author's arithmetic, example figures).

Ways to grow

More of the same: a second helper, more drying space, a bigger vat.
New products: table linen sets for hotels, uniforms with a tailor, gift sets.
New customers: institutions and churches by contract; tourists through shops and guest houses on the coast.
Classes and tourism: dye workshops for visitors (check VAT on services with GRA).
Exports: craft exports grew in 2024. GEPA asks exporters to register to benefit from its services. Start with samples to one buyer and learn the rules first.
Partners: tailors, weavers, shops, hotels; write every agreement down.

Tenders and contracts

Read the specification: fabric, colours, fastness tests, quantities, delivery, payment terms.
Check you can finance the order: cloth and chemicals are paid upfront; institutions may pay late.
The GSA is developing standards for locally produced uniform fabrics for state institutions; expect testing.
Price withholding tax into your cash plan if the buyer deducts it.

Records for loans, succession and ethics

Lenders want 6 to 12 months of cash books, bank or MoMo statements, your registration papers and your plan.
Succession: train a second person to run each key task (vatting, quality sign-off, bookkeeping) and keep the recipe book, design book and supplier list in a safe place.
Ethics: honest names (never "Kente" for your own cloth); folklore permission where needed; fair pay at or above the minimum; no dye waste in drains; never use a mark you do not hold.

Your 12-month cash-flow forecast (example)

Ama plans her first full year. Assumptions (all examples): she starts with GH¢4,000 cash; customers pay in the month of sale; materials are 57% of sales (from her March gross margin of about 43%); fixed cash costs are GH¢3,478 a month (her March other costs less the 200 depreciation, which is not cash); her own wage is GH¢1,200; she repays a VSLA loan at GH¢500 a month. Busy months are March (Easter), September (school reopening), November and December (Christmas).

Month	Sales in	Materials out	Fixed, wage and loan out	Total out	Opening cash	Closing cash
1	12,000	6,840	5,178	12,018	4,000	3,982
2	12,500	7,125	5,178	12,303	3,982	4,179
3	15,000	8,550	5,178	13,728	4,179	5,451
4	14,000	7,980	5,178	13,158	5,451	6,293
5	13,000	7,410	5,178	12,588	6,293	6,705
6	12,000	6,840	5,178	12,018	6,705	6,687
7	12,000	6,840	5,178	12,018	6,687	6,669
8	14,000	7,980	5,178	13,158	6,669	7,511
9	16,000	9,120	5,178	14,298	7,511	9,213
10	14,000	7,980	5,178	13,158	9,213	10,055
11	16,000	9,120	5,178	14,298	10,055	11,757
12	20,000	11,400	5,178	16,578	11,757	15,179
Year	170,500	97,185	62,136	159,321

The year's cash rises by 11,179 (170,500 − 159,321), from 4,000 to 15,179. Months 1, 6 and 7 are the weakest: in month 1 cash falls slightly. A big commission with late payment, or two rainy weeks, could push cash down; plan a buffer. The year's turnover of 170,500 is inside the MTS band; MTS at 3% would be about 5,115, which this forecast does not yet include.

Stress-test the forecast (example)

(a) Add MTS at 3% of each month's sales as a cash cost. What is the year-end cash? (b) Instead, suppose the shop and church customers pay one month late, so month 1 receives only GH¢6,000 of its sales and every later month receives the previous month's unpaid half. Without full working, explain what happens to month 1's closing cash and what Ama should do.

Capstone: present to a panel

Prepare and present, in 10 minutes, to a panel (for example a lender, a buyer and an experienced maker):

Your business: name, legal form, products, customers, location.
Proof you can make it: your portfolio, swatch book and a quality report (Unit 1).
Rules: registrations, safety, wastewater, Kente and folklore compliance (Units 2, 3 and 5).
Team: who does what; how you train and pay (Unit 4).
Money: start-up budget and funding (Unit 5); one month's accounts (Unit 6); your 12-month cash-flow forecast (this unit).
Risks and answers.
Ask: what you need (a loan, a contract, a partner) and why it will pay back.

The panel scores each part as Competent or Not Yet Competent and gives written feedback.

Present your plan

Write your quality rules, complaints log and returns policy.
Build your own 12-month cash-flow forecast with seasons and loan repayments.
Prepare your one-page plan and slides or posters.
Present to the panel and answer questions.

Ask a customer

Ask three customers what would make them buy from you twice as often. Use the answers in your plan.

Check yourself: Unit 7

Why can a business with profit run out of cash?
Name three ways to grow a dye workshop.
What should a lender see before giving you a loan?

Glossary

Term	Meaning
Balance sheet	A list of what the business owns and owes at one date; assets = liabilities + equity
Break-even	Sales at which gross profit just covers fixed costs
Cash-flow forecast	A month-by-month plan of cash in and out
Cost of sales	Opening finished goods + materials used − closing finished goods
Customer deposit	Money paid before delivery; a liability until delivered
Depreciation	Spreading the cost of equipment over its useful life
Folklore Board	The National Folklore Board, which administers Ghana's folklore under Act 690
GI	Geographical indication, such as Kente
Job breakdown	A training sheet of steps, key points and reasons
Lab dip / strike-off	A small approved sample used as the standard
MTS	Modified Taxation Scheme for small individual businesses
PAYE	Pay As You Earn income tax on wages
Right first time (RFT)	Share of pieces passing inspection at the first attempt
Risk assessment	A written check of hazards, who is at risk and controls
SSNIT	Social security contributions: 5.5% worker, 13% employer
Working capital	Current assets minus current liabilities

Logbook

Unit 1: production plan; approved strike-off; batch and inspection sheets; quality report
Unit 2: collection board; samples; commission quote; compliance checklist; draft letter to the Board
Unit 3: risk assessment; chemical register; fire plan and drill record; wastewater plan and log; notes from EPA and GNFS
Unit 4: briefing notes; job breakdown and training record; pay sheet; weaver order
Unit 5: registration checklist; start-up budget; funding plan; one-page plan
Unit 6: Ama's accounts rebuilt; your week of records; payroll; reconciliation
Unit 7: quality rules; forecast; pitch materials; panel feedback
Every homework, dated

Self-check quiz

What is right-first-time %, and how do you raise it?
Name three things on a production board.
When can cloth carry the Kente GI tag?
What does the Folklore Board ask of commercial users of folklore?
Why must acid never be added to fresh vat waste?
What does a GNFS non-residential fire certificate cost on its charges page?
Who may prepare a vat in your workshop?
What does a business name registration cost, and the renewal?
What is the VAT position for taxable services?
What are the SSNIT rates and when is SSNIT due?
How do you work out break-even sales?
Why does a cash-flow forecast matter even when you make a profit?