About this module
Level 2 made you a designer. Level 3 makes you a leader and an owner.
Who it is for. People who have finished Beading Technology Level 2, or can show the same skills. In Ghana's TVET framework, National Certificate I covers complex, varied activities with workplace skills under minimum supervision. That is the nearest level for this module.
CTVET status. CTVET has an Artefact Design – Beading programme at National Proficiency I. No Certificate-level beading curriculum was found. This module is not a CTVET curriculum and carries no accreditation. Ask CTVET if a standard exists.
Bridge from Level 2: what you already know
- Painted and seed-size beads, a firing log, IR kiln glasses and respirators
- Peyote, brick, herringbone and loom weaving; wire, kumihimo, macramé, embroidery
- Colour schemes and respectful use of cultural beads
- Finishing checklist, special orders, 50% deposits, photos, WhatsApp catalogue
- Price lists, an export outline, design protection (Act 660) and fair apprenticeship
Level 2 only outlined export, protection and a business plan. Level 3 goes deeper. For general bookkeeping and venture basics see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual does not repeat them but applies them to beads.
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% is practical, following CTVET's Oil Palm split of about 30% school and 70% workplace. Units 5 to 7 build one business plan; bring it to the capstone panel.
Unit 1 · Advanced bead making and workshop safety
A master maker can read a failed bead and fix the cause, and keeps everyone in the workshop safe.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Control recycled-glass and powder-glass production | grades and cleans glass, sieves powder, balances colour and records every load |
| 1.2 Troubleshoot firing faults | names the likely cause of cracks, bubbles, sticking and dull colour, and tests one change at a time |
| 1.3 Supervise a safe workshop | runs a daily safety check, trains others and responds to burns, cuts and dust |
Range. Three bead types; at least four faults. Evidence. Firing log (20 loads); fault-and-fix sheet; safety checklist signed by the supervisor.
How the process works
Krobo makers pound recycled glass into powder, fill clay moulds coated with kaolin, and fire them in a kiln. Asante makers layer coloured powder and fire for 20–35 minutes at 600–800 °C. Sources disagree on exact times, so your own log is the truth for your kiln.
Troubleshooting method
- Change one thing per load (time, mould coat, powder size, layer thickness).
- Write the fault, the change and the result in the log.
- Keep a "reference bead" from your best load to compare against.
| Fault | Likely causes to test (author's guidance) |
|---|---|
| Cracks | Cooling too fast; mixed glass types |
| Bubbles | Powder too fine and packed; damp powder; heated too fast |
| Bead stuck to mould | Weak kaolin coat; over-firing |
| Dull or muddy colour | Mixed colours; under-firing |
Mixed bottles do not all melt alike, so sort by colour and type and fire test beads from every new batch.
Safety you supervise
- Airborne glass powder is the most urgent hazard in a kiln-glass studio; wear a respirator suited to dust, ventilate, and use a HEPA vacuum.
- Wet-clean dust; do not sweep. Fumes rise when firing enamels, glazes and other additives, so ventilate more for decorated beads.
- Use IR-rated kiln glasses and look only briefly (Level 2). Use lead-free and cadmium-free colours.
- Solvents and glues (author's guidance): work outdoors or near an open window, keep lids on, no flame near them, and read the label.
- Post a burns and cuts first-aid sheet and name a first-aider each shift.
Safety gates kept from Level 2. No kiln work without IR glasses and a respirator. No eating or drinking in the workshop. No children or visitors near a hot kiln.
Production run and fault fix
- Fire four loads of one bead type; keep the 20-line log across the term.
- Your trainer gives you three faulty beads; find each cause by changing one thing per load.
- Lead a 10-minute safety briefing for juniors.
Safety audit
Walk through your workshop (or a local one) and list five hazards and how to reduce each.
Unit 2 · Advanced design and cultural collections
Ghana's beads carry stories. Design as a guest in that story, not a thief of it.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Research cultural traditions | records Krobo and other bead traditions from elders, makers and published sources |
| 2.2 Design a coherent collection | builds a collection of 8–12 pieces with a brief, palette, price tiers and a story |
| 2.3 Respect and credit communities | gets permission, credits sources and avoids sacred or royal designs |
Range. One collection; one interview with an elder or master maker. Evidence. Research notes; design brief; mood board; prototypes; consent record.
Cultural traditions
- Beads mark rank and identity; chiefs and queen mothers wear beaded regalia, and beads are used at weddings, festivals and funerals.
- Common colour associations include black for power and protection and purple and gold for royalty. Meanings vary between peoples: ask.
- Krobo festivals such as Ngmayem are living traditions.
- Makers have modernised Krobo beads into bags, shoes and hair pieces, but heavy weight and dull colours lose sales to imports. Cheaper imported "sign cheque" beads are also reported to hurt Krobo demand.
Advanced collection design
- Brief: customer, price tier, number of pieces, deadline.
- Palette: two leading colours, one accent (Level 2).
- Range: hero pieces (high price, showpiece), core pieces (steady sellers) and entry pieces (small, low price).
- Story card: who, where, meaning, how made.
- Samples and testing: wear-test for comfort, weight and strength.
Traditional community designs and folklore belong to the people of Ghana under the Copyright Act. Pay makers fairly, credit the village or maker, and never sell sacred or royal designs without permission.
Authenticity. Do not label factory glass or imported beads "Krobo" or "handmade in Ghana". Only call it Krobo if it is made that way. Ghana's Geographical Indications Act 2003 (Act 659) protects names tied to an area's origin.
Collection
- Interview an elder or master maker and write consent-based notes.
- Design a collection of 8–12 pieces across three price tiers; make three prototypes.
- Write the story card and credit line.
Price tiers
Write three prices (hero, core, entry) that fit local customers and explain why.
Unit 3 · Finishing, quality control and product lines
A good product line sells the same quality every time, however many hands make it.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Set quality standards | writes a spec sheet and tolerance for each product |
| 3.2 Inspect and test | inspects lots, pull-tests clasps and rejects faults against the spec |
| 3.3 Plan a product line and supervise | plans a product line, a batch schedule and trains a team |
Range. Two products; one batch of at least 20 pieces. Evidence. Spec sheets; inspection log; batch record.
Spec sheet
For each product write: name, bead count and size, thread or wire, clasp, length in cm, weight, finish, packaging, time to make. Anyone on your team should be able to make it from the sheet.
Inspection
- Bead holes clean, no sharp edges or chips
- Colour matches the reference bead
- Knots hidden; crimps flat and secure; clasp passes a firm pull test
- Length within ±0.5 cm of spec (author's tolerance; set your own)
- No loose wire ends; ask customers about metal allergies
- Weight and balance comfortable
Inspect every piece for special orders; for large batches, check a sample of one in five, and inspect everything again if you find a fault. Log date, batch, defects and action. Rework is a cost: count it.
Product lines and supervising
A line has hero, core and entry products. Cut products that sell slowly or take too long. Give a team member one job (sorting, stringing, QC), train them with the spec sheet, and check the first five pieces they make.
Batch
- Write two spec sheets and make a batch of 20 against them.
- Inspect, log defects and rework.
- Train a junior on one step and check their first five pieces.
Time study
Time each step of your best-selling piece and find which step wastes the most time.
Unit 4 · Sourcing, cooperatives, export and protecting designs
Reliable supply, strong partners and legal protection turn a craft into an exporter.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Source materials | compares suppliers, secures glass, clay and findings and records the cost per kg |
| 4.2 Work with cooperatives | explains how a group works and drafts group rules |
| 4.3 Prepare to export | lists the steps, papers and costs, and checks AfCFTA and AGOA status |
| 4.4 Protect designs | chooses the right protection for a design, name or story |
Range. One sourcing sheet; one export checklist; one protection plan. Evidence. Supplier comparison; group rules; export file; protection plan.
Materials sourcing
Compare at least three suppliers on price, quality, reliability and delivery. Collect clean bottle glass from bars, hotels and recyclers, and agree a regular pick-up. Buy findings in bulk when cash allows. Record cost per kg of glass and per 100 findings, and re-check every quarter.
Cooperatives and groups
Groups can pool glass, kilns and orders. The GEPA bead production facility at Abompe is an example of shared infrastructure. Write rules before starting: who owns the kiln, how profits and losses are shared, how new members join, how to decide. A savings group can also provide start-up money. The legal rules for registering a cooperative are not verified; ask the Department of Co-operatives.
Selling and exporting
- Steps (general exporter route): register the business, get a TIN, register with GEPA, be inspected if required, and obtain a Certificate of Origin. Each shipment also needs electronic customs declarations. Handicraft-specific GEPA fees and forms were not verified: ask GEPA.
- Cultural items may need a special permit. Check before exporting any craft with traditional significance. Whether beads are covered is not verified: ask GEPA.
- AfCFTA: goods must meet the rules of origin and be on the destination country's tariff schedule. GRA Customs issues Rules of Origin certificates. Over 1,000 small businesses have been prepared for AfCFTA. Whether bead products are covered: not verified.
- AGOA was renewed to 31 December 2026, but extra US tariffs on Ghana still apply. Check the position before shipping.
- GEPA says handicraft exports grew about 500% and urges artisans to invest in branding, quality and market development. "Made in Ghana" labels must be true.
- Shipping: charge diaspora buyers real shipping and take a 50% deposit on pre-orders. Pack beads in sealed pouches inside strong boxes. Get a written quote from at least two couriers. Insurance and rates were not verified.
- Trade fairs: GEPA fair dates and fees were not verified: ask GEPA. Local festivals are a cheaper start. Take samples, a price list, business cards, a QR code to your WhatsApp catalogue, and a way to take orders.
- Online: WhatsApp Business, Instagram and TikTok are free to start; marketplaces may take 15–20%.
Protect your designs
| Protection | What it covers | Notes |
|---|---|---|
| Copyright Act 2005 (Act 690) | Original artistic works such as drawings, photos and written stories | Automatic when you create; keep dated sketches and photos |
| Industrial Designs Act 2003 (Act 660) | New designs of products | Protection lasts 5 years, renewable twice |
| Trade Marks Act 2004 (Act 664) | Your brand name, logo or slogan | Register to stop copycats. The Registrar-General's fee schedule lists a trade mark search at US$135, an application at US$240 and the certificate of registration at US$240 (paid in cedis); another step on the same page says US$200 for the application, so confirm at the counter. |
| Geographical Indications Act 2003 (Act 659) | Names tied to a place of origin | For group use, not one maker |
Registration fees and steps were not verified; ask the Registrar-General's Department. A cheap first step: put your name on tags, keep dated photos and add a watermark online.
Fakes. Imported copies of Krobo beads reduce demand. Tell your customers how to recognise your work; do not copy other makers.
Export file
- Compare three glass and findings suppliers.
- Draft five rules for a bead group.
- Make an export checklist with costs and a note of every item "not verified".
- Choose the right protection for your brand name and a design.
Call GEPA
Find out from GEPA the next craft fair, the fee and the exporter registration form; write the answer in your logbook.
Unit 5 · Establish your own bead business
A registered, insured, well-placed workshop earns trust, loans and bigger orders.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Choose a legal form | compares sole proprietor, partnership, company and cooperative |
| 5.2 Register and comply | lists the registrations and permits that apply |
| 5.3 Plan premises and money | chooses premises, builds a start-up budget and picks funding |
| 5.4 Pitch and hire | writes a one-page plan, pitches it and drafts a staff agreement |
Range. Own planned bead business. Evidence. Legal form comparison; registration checklist; start-up budget; one-page plan and pitch.
Choose a legal form
| Form | Notes |
|---|---|
| Sole proprietorship | Registration of Business Names Act 1962 (Act 151); owner is personally liable |
| Partnership | Incorporated Private Partnerships Act 1962 (Act 152); two to 21 people |
| Limited company | Companies Act 2019 (Act 992); liability limited to unpaid shares |
| Cooperative | Group-owned; legal details not verified; ask the Department of Co-operatives |
Register, step by step
- Office of the Registrar of Companies (ORC): register the business name or company. In 2026 a sole-proprietor name was reported to start from about GH¢130; company fees not verified.
- GRA: your Ghana Card PIN is your TIN, which is free. Choose a tax route (see Unit 6 and Money Skills Level 2).
- Assembly Business Operating Permit: every business in Sekondi-Takoradi must register; check the current fee.
- Fire certificate (GNFS): premises need one, and insurers may refuse cover without it. Published fees were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; check today's fees.
- FDA, GSA, Energy Commission: none was found to apply to bead jewellery. Whether any other product licence applies: not verified.
- EPA: a kiln workshop may need permits under the Environmental Protection Act 2025 (Act 1124); not verified; ask the EPA.
- GEPA: only if you export (Unit 4).
Premises and location
Good returns come from places where customers pass or order: tourist routes, hotel gift shops, Takoradi Market Circle (see Level 2, Unit 6), bridal shops, festivals and online. Count passers-by for an hour before you pay rent. A kiln needs good ventilation, a firm floor, and electricity or gas; keep the dusty bead-making area apart from finishing and sales.
Start-up budget (example)
| Item | GH¢ (example) |
|---|---|
| Small kiln | 3,000 |
| Moulds, sieves, tools | 600 |
| Safety kit (IR glasses, respirators, gloves) | 450 |
| First materials | 800 |
| Registration and permit | 400 |
| Cash buffer (2 months running) | 1,500 |
| Total | 6,750 |
Financing
Own savings; a savings group (VSLA); a licensed microfinance or bank loan; the Ghana Enterprises Agency, which supports MSMEs with advice and access to credit; the GEA PWD Enterprise Support Programme for businesses owned by persons with disabilities; and the Assemblies' 5% disability fund. Whether a round is open now: not verified.
Never pay a "processing fee" to get a grant or loan. Real funds do not ask for fees by mobile money. Call 292 if asked.
Hiring and supervising
A job of six months or more needs a written contract; give a written statement of main terms within two months; annual leave is at least 15 working days; the maximum is eight hours a day and 40 a week; the employer must provide safe conditions and protective equipment free. Apprentices under the National Apprenticeship Programme learn about 70% in the workplace and must not be used only as labour. SSNIT and employer tax for staff: not verified.
Insurance, safety and marketing
Ask a licensed insurer about fire and theft cover for the kiln and stock (cost not verified). Keep a fire extinguisher serviced and a first-aid kit. Market yourself with a WhatsApp Business catalogue, a free Google Business Profile, a clear sign, a portfolio and referrals. Never pay anyone to "verify" you.
Accessibility
The Persons with Disability Act 2006 (Act 715) is reported to give employers a tax rebate for hiring disabled people. Women with disabilities have been trained in jewellery making with tools and start-up capital. Useful tools include big-eye needles, bright lamps and magnifiers. Plan step-free access, bench heights, and tactile labels on bead boxes.
One-page plan outline
Name and idea; customers; product line; price list; location; start-up budget and funding; first-year targets; main risks; who does what.
Plan and pitch
- Complete the legal form comparison and registration checklist for your business.
- Build your start-up budget and write your one-page plan.
- Pitch it in 3 minutes to a peer panel and record the feedback.
Visit the Assembly
Ask the STMA office what is needed for a Business Operating Permit and what it costs today.
Unit 6 · Bookkeeping and accounting for a bead business
If you don't write it down, you don't know your profit, and neither does the bank.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Keep daily records | keeps a cash book, receipts, petty cash and stock records |
| 6.2 Prepare reports | prepares a monthly profit and loss and a simple balance sheet |
| 6.3 Cost and price | works out the cost of a piece, margin, mark-up, break-even and depreciation |
| 6.4 Forecast and close | prepares a 3-month cash forecast, closes the month and reconciles MoMo |
Range. One full month of records. Evidence. Cash book; receipts; stock sheet; P&L; balance sheet; forecast.
Daily records
- Cash book: every cash and MoMo in and out, dated, with a short note and a running balance. Keep owner and business money separate: pay yourself a fixed draw, not from the till.
- Receipts and invoices: number every one; give the customer the original and keep the copy. Invoice corporate or bridal orders and note the 50% deposit.
- Petty cash: a small float (example GH¢100) with a voucher for each spend; top up to the float each week.
- Stock sheet: beads, glass, findings, finished goods. Count monthly; the difference between book and count is loss.
- Debtors and creditors: list who owes you and whom you owe, with due dates. Chase debtors weekly.
- Ledger: group the cash book into accounts (sales, materials, fuel, wages, transport) so you can total them.
Sample cash book: October (example figures)
| Date | Detail | In (GH¢) | Out (GH¢) |
|---|---|---|---|
| 1 Oct | Opening cash | 300 | |
| 3 Oct | Sales week 1 | 420 | |
| 5 Oct | Kaolin and clay | 60 | |
| 6 Oct | Findings and thread | 340 | |
| 8 Oct | Gas / charcoal | 150 | |
| 10 Oct | Sales week 2 | 610 | |
| 12 Oct | Packaging | 90 | |
| 14 Oct | Transport | 120 | |
| 16 Oct | Data and airtime | 50 | |
| 17 Oct | Sales week 3 | 380 | |
| 20 Oct | Market stall fee | 80 | |
| 24 Oct | Sales week 4 | 790 | |
| 28 Oct | Helper pay | 300 | |
| 30 Oct | Owner draw | 400 | |
| Totals | 2,500 | 1,590 |
Trial-style check. 300 + 2,200 sales = 2,500 in. Out 1,590. Closing cash = 2,500 − 1,590 = GH¢910. Count the real cash and MoMo balance: they must equal 910. If not, find the gap before closing.
Profit and loss: October (example)
| Line | GH¢ |
|---|---|
| Sales | 2,200 |
| Materials used (60 + 340 + 150 + 90) | 640 |
| Gross profit | 1,560 |
| Transport 120 + data 50 + stall 80 + helper 300 | 550 |
| Depreciation of kiln (3,000 ÷ 5 years ÷ 12) | 50 |
| Net profit (before owner pay) | 960 |
The owner's draw (400) is not an expense; it comes out of profit. This example ignores changes in stock.
Balance sheet: 31 October (example)
| Assets | GH¢ | Liabilities and capital | GH¢ |
|---|---|---|---|
| Cash and MoMo | 910 | Owed to supplier | 200 |
| Stock | 300 | Capital: opening 3,400 + profit 960 − draw 400 | 3,960 |
| Kiln (3,000 − 50) | 2,950 | ||
| Total | 4,160 | Total | 4,160 |
Assets = Liabilities + Capital. If the two sides differ, a record is wrong. Profit of 960 is not cash: cash rose only 610 (910 − 300), because depreciation (50) is not paid out and the draw (400) is.
Costing, margin and break-even
- Cost = materials + labour + share of overheads. Use at least the national daily minimum wage of GH¢21.77 as your labour floor.
- Margin = profit ÷ price. Mark-up = profit ÷ cost. An item costing GH¢70 sold at GH¢100 has a 30% margin and about 43% mark-up (example figures). Price formulas follow.
- Break-even pieces = fixed costs ÷ (price − variable cost).
- Depreciation (straight line) = (cost − expected resale value) ÷ years of life.
Cash-flow forecast and month-end routine
A forecast has opening cash, money in, money out and closing cash for each month; one month's closing is the next's opening. Month-end: (1) total the cash book; (2) count cash and compare with the book; (3) reconcile the MoMo statement and bank line by line; (4) count stock; (5) list debtors and creditors; (6) write the P&L; (7) draw the balance sheet; (8) pay yourself the agreed draw; (9) file receipts by month.
Tax records
The Modified Taxation Scheme started on 1 July 2025: an instalment route up to GH¢20,000 average turnover, turnover tax of 3% for GH¢20,001–750,000, or the modified cash basis. VAT registration for goods is needed above GH¢750,000 turnover. Self-employed people are urged to pay SSNIT 13.5% of income. Hire an accountant for companies and complicated tax.
1. Cash book
A bead seller opens with GH¢200. She receives sales GH¢500, 650 and 400, pays materials GH¢310, fuel 120, transport 90, helper 250 and draws 300. (a) Total in? (b) Total out? (c) Closing cash? (d) Net profit before draw if kiln depreciation is GH¢40?
2. Price, margin and mark-up
A necklace: materials GH¢25, labour 2 hours at GH¢6, overhead share GH¢5. She wants a 40% margin. (a) Cost? (b) Retail price? (c) Mark-up? (d) A hotel buys at "half retail". Does she make a profit? (e) What wholesale price gives a 25% margin?
3. Break-even and depreciation
Fixed costs per month: stall 200, helper 300, data 50, kiln depreciation 50 = 600. Average price GH¢40, variable cost GH¢16. (a) Break-even pieces? (b) Margin and mark-up? (c) Pieces for a GH¢480 profit? (d) A kiln costs 4,500, resale 500, life 5 years: yearly depreciation and book value after 2 years?
4. Cash-flow forecast
Opening cash 1,000. Month 1: in 2,400, out 2,100. Month 2: in 1,800, out 2,000. Month 3: in 2,200, out 1,900. (a) Closing cash each month? (b) What does Month 2 warn you to do?
One month of books
- Keep a real or role-play cash book for four weeks, with receipts and a stock sheet.
- Close the month: reconcile MoMo, write the P&L and balance sheet.
- Build a 3-month cash forecast.
Separate your money
Open a separate MoMo or bank wallet for the business and pay yourself a fixed draw for one month.
Unit 7 · Grow and sustain: the capstone plan
The best bead businesses are known for their quality, their honesty and the people they train.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Build quality and customer care | sets quality and complaint rules and keeps customer records |
| 7.2 Grow wisely | chooses pricing, scaling, partners and contract terms |
| 7.3 Keep records for lenders | prepares a records pack that a lender can read |
| 7.4 Present the capstone | presents a one-page plan with a 12-month cash-flow forecast to a panel |
Range. One complete business plan. Evidence. Plan; 12-month forecast; lender records pack; panel feedback.
Quality, customer care and pricing
Write a promise ("we repair a broken clasp free for 30 days") and keep a complaint log. Ask customers for photos and reviews. Raise prices when demand is steady and quality is high; never cut price below cost. Review the price list every quarter.
Scaling, partnerships, contracts and tenders
Scale in steps: first a second worker, then a second kiln, then a second outlet. For corporate gifts, hotel shops and tenders, put in writing: quantity, price, deposit, delivery date, penalty and who owns the design. Read every contract and have a lawyer check large ones. Build partnerships with tailors, bridal shops, hotels and tour operators.
Records for loans
A lender wants to see: your registration and TIN, 6–12 months of cash book and bank/MoMo statements, a profit and loss, a balance sheet, a 12-month forecast, and your order list. Ask for the true cost of the loan before you sign.
Succession and ethics
Train a successor and write down your recipes, suppliers and customers. Pay people on time, credit makers, keep honest labels and use only lead-free colours. Do not copy other makers' designs, and refuse to sell sacred or royal beads without permission.
12-month forecast template
| Month | Opening | In | Out | Closing |
|---|---|---|---|---|
| 1 | ||||
| 2 | ||||
| … | ||||
| 12 |
Use cautious sales numbers, include all fixed costs and your own draw, plan for slow months, and show when any loan is repaid.
Check a plan
A trainee's plan shows 12 months of profit but cash falls below zero in month 5. Month 4 closing is 300; month 5 in 900, out 1,350. (a) Month 5 closing? (b) Name two ways to fix it.
Capstone panel
Present your complete one-page plan and 12-month forecast in 8 minutes to a panel of a trainer, a local business person and a peer. Answer three questions. The panel scores clarity, realism of numbers, safety, legal and cultural compliance, and quality of product samples.
Capstone
- Finalise the plan, forecast and records pack.
- Bring product samples with spec sheets.
- Present and answer panel questions; write down the feedback.
Next step
Write your next three actions with dates and who will help.
Glossary
| Term | Meaning |
|---|---|
| Break-even | Sales at which profit is zero |
| Cash book | The daily record of money in and out |
| Debtor / creditor | Someone who owes you / someone you owe |
| Depreciation | Spreading the cost of a tool over its life |
| Margin | Profit as a share of price |
| Mark-up | Profit as a share of cost |
| Reconciliation | Matching your book to the MoMo or bank statement |
| Spec sheet | The written recipe and standard for a product |
| TIN | Taxpayer Identification Number |
Logbook
- Unit 1: firing log (20 loads); fault-and-fix sheet; safety checklist
- Unit 2: research notes; collection brief; prototypes
- Unit 3: spec sheets; inspection log; batch record
- Unit 4: supplier comparison; group rules; export file; protection plan
- Unit 5: registration checklist; start-up budget; one-page plan
- Unit 6: cash book; P&L; balance sheet; forecast
- Unit 7: lender records pack; 12-month forecast; panel feedback
- Every homework, dated
Self-check quiz
- Name one change rule when troubleshooting a firing.
- Why wet-clean glass dust?
- Which law protects traditional community designs?
- Why log inspection results?
- How long does Act 660 design protection last?
- Why must "Made in Ghana" labels be true?
- What is the TIN for an individual?
- Which tax route uses 3% of annual sales?
- Is the owner's draw an expense?
- A kiln costs 3,000 and lasts 5 years. Yearly depreciation?
- Fixed costs 600, price 40, variable cost 16. Break-even?
- Why separate owner and business money?
Further reading and sources
Best next reads: the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; GEPA and the Ghana Enterprises Agency; Bullseye's studio safety page.
What this module does not cover: building kilns, gold and silver smithing, antique bead dealing, advanced tax and audit.
Every source used in this manual is listed, with links, in the Teacher Copy.