Carpentry and Furniture Making Level 3

Who it is for. People who have finished Carpentry and Furniture Making Level 2, or can show the same skills, and who want to run a workshop, supervise apprentices, take bigger orders, or start their own business. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

Bridge from Level 2: what you already know

Level 2 taught you to make things well. Level 3 teaches you to make them again and again, to buy the wood legally, to keep everyone safe, and to turn your skill into a business.

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 60% of the time is practical. Every unit ends with a Check yourself (three quick questions), a homework task, and often an exercise with worked answers.

Competency standard

Range. A workshop making stools, chairs, tables, doors, wardrobes or desks in batches of 5 to 50. Evidence. Batch plan; jig drawings and finished jigs; first-piece check sheet; layout drawing; observation of a supervised batch.

From one-off to batch

A batch is a group of identical pieces made together. Why batch? Every machine or bench operation has set-up time (fit the blade, set the fence, mark the first piece, test) and run time (the actual cutting of each piece). Set-up is paid once per batch, not once per piece. The more pieces in the batch, the lower the set-up time per piece.

Here is the idea with example numbers. A stool has five operations: cut to length, plane to size, cut joints, drill, sand. Say each operation needs 30 minutes of set-up and 6 minutes of run time per stool (example).

• One stool at a time: 5 × (30 + 6) = 180 minutes.
• A batch of 10: 5 × (30 + 10 × 6) = 450 minutes, or 45 minutes per stool.

Batching made each stool four times faster in this example. The limit is your timber, your storage, your cash, and how many pieces you can safely hold and finish before the glue or finish goes off. A batch of 10 to 20 is a good start; the right number is your own decision after you time your own work.

Step by step: planning a batch

Jigs: how to make the same part again and again

A jig is a simple guide you make to hold the work or the tool in the same position every time. A jig is cheaper than a machine and it makes parts identical. These are typical practice, not Ghana standards; a master carpenter should check each one.

Jig rules. (1) A jig must make the cut safer, not more dangerous; hands never pass over a blade. (2) Make the jig from straight, dry timber or board so it does not warp. (3) Test the first piece. (4) Label it with the part name and date. (5) Store it where you can find it; it saves time again next batch.

Quality control: tolerances, first-off checks and inspection points

Tolerance is how much a size may differ from the drawing and still be accepted. For furniture joints, tight is good: a loose mortise and tenon fails early. Common workshop targets are tight, about 1 mm on lengths for fitted parts and much tighter on joint fit (typical practice, not a standard). Write your own tolerances on the cutting list for each part and check them with a rule, a try square, and a go/no-go gauge (a block cut to the smallest and largest allowed size).

First-off check. After the set-up, make one piece. Check it against the drawing. Fit it with its mating part. Only then run the batch. Keep the first piece as the master for that batch.

Inspection points (typical practice):

1. When timber arrives: species, moisture, defects, size.
2. After rough cut and dressing: size, straightness, twist.
3. After joints: fit.
4. After dry assembly: square (diagonals equal), flat, no rocking.
5. After sanding: surface.
6. After finishing: colour, runs, dust nibs.
7. Before delivery: whole item, fittings, a written check.

Keep a simple defect log: date, part, defect (for example, split, twist, wrong size, glue gap), cause and action. After two weeks, count: which defect is most common? Fix that cause first. Reject rate = rejects ÷ pieces made × 100.

Finished furniture can be tested. The Ghana Standards Authority and CSIR-FORIG announced testing and certification of imported and locally made furniture before sale. The GSA has said it developed or revised 21 wood-industry standards with UNIDO, but the list and numbers were not found. Ask the GSA office which standards apply to your product.

Workshop layout and flow

Lay out the workshop so timber moves in one direction, from the door to the finished store, without turning back.

1. Timber store (dry, raised, off the ground, with air gaps), near the delivery door.
2. Rough-cutting and machine area, with the saw, planer and extraction.
3. Bench and joinery area, with benches, clamps and hand tools.
4. Assembly and clamping area, with floor space.
5. Sanding area, with dust control.
6. Finishing area, separate from sawdust and with open vents and no flame.
7. Finished-goods store and the loading door.

Typical practice for gaps and space (check on your site):

• Keep walkways clear and wide enough for two people to pass, for example 1 m or more, and mark them with floor paint.
• Leave infeed and outfeed space at each machine at least as long as the longest board you will cut, plus room for the operator to stand to one side of the line of the blade.
• Put the dusty machines together, close to extraction and a door, away from the finishing area.
• Keep switches and the main isolator visible and reachable; put emergency stop and first-aid box where you can see them from every work area.
• Put the finishing room on the side away from sparks and sanding dust; lights and sockets near finishes need a qualified electrician (only Energy Commission-licensed electricians do wiring in Ghana).
• Plan light from windows and good lamps over benches, and plan power circuits so no machine shares a plug-bar with another.

Waste and dust control

Workshops make three kinds of waste: offcuts, sawdust and shavings, and chemical waste (rags, empty tins, old finish). Handle each safely (full rules are in Unit 4).

• Offcuts. Sort by size: long, short, tiny. Use long offcuts for rails, stops and jigs; short ones for drawer parts, pegs and wedges; sell or give away what you cannot use. Count the money you save; it goes in your cost sheet.
• Sawdust and shavings. Collect at the machine with extraction; sweep (do not blow) or vacuum daily. Keep dust away from sparks and heaters because dust can burn. Hardwood and MDF dusts are the most harmful to the lungs.
• Chemical waste. Close tins, keep rags in a metal tin with a lid, and never pour finish or thinner down a drain or on the ground. See Unit 4.
• Timber waste in cutting. Plan the cut, group the parts, and record waste per batch. If waste is 30% when your plan said 20%, find why: poor cutting plan, poor timber, or poor work?

Supervising apprentices on a batch

An apprentice learns fastest when the work is clear. Use this routine:

1. Show one piece done right and say what to check.
2. Do it together, hands-on, for the first piece.
3. Watch them do the next piece.
4. Leave them with the task and a check sheet; come back on time.
5. Correct kindly and exactly: "this tenon is 1 mm too thick; plane here", not "this is bad".
6. Safety first: no one touches a machine they have not been inducted on, and nobody works tired or distracted.
7. Write down what each apprentice can now do; it goes into the logbook.

Check yourself

1. What is the main reason that batch production is faster per piece than making one at a time?
2. Name two jigs and say what each one controls.
3. Why do you make and check one piece before running the whole batch?

Competency standard

Range. Dining sets, desks, wardrobes, doors, drawer units and cabinets. Evidence. Drawings; cutting list; finished joinery sample; finished piece with a finish record; custom-order file.

Design from a client brief

A customer rarely knows exact sizes. Take a brief:

1. Who and where. Who uses it? Where will it stand? Dry room, hot room, outside?
2. What it must hold or do. Number of people at a table; kilograms of books; clothes to hang.
3. Space. Measure the room or the opening in three places and take both diagonals. Write the sizes down and note the date and the person who measured.
4. Look and feel. Species, colour, finish, hardware, style; photos help.
5. Budget and date. Say honestly what is possible.

Typical practice for common dimensions (check against the client and a trusted master carpenter; no Ghana standard was found):

• Dining table height about 740 mm (the Level 2 example table uses 0.74 m).
• Dining chair seat height about 450 mm.
• Desk height about 740 to 760 mm.
• Wardrobe depth about 550 to 600 mm so hangers fit.

For each piece, draw: a plan (from above), a front elevation (from the front), a side elevation, and a section (cut through, to show joints and thickness). Give a cutting list. Share the drawing with the client and have it signed before you cut.

Joinery that lasts

Mortise and tenon. Proportions to use: tenon thickness about one third of the rail thickness; a haunch about one third of the tenon length; leave a horn on the stile until after assembly; a wedged or pegged tenon locks in the joint. Haunched and wedged variants add strength and keep rails from twisting.

Frame-and-panel door or side. A frame (stiles and rails) holds a floating panel in a groove. The panel is smaller than the groove so it can swell and shrink without splitting the frame. Do not glue the panel in its groove; glue only the frame joints.

Dovetail drawer. Typical dovetail slopes are about 1:6 for softwoods and 1:8 for hardwoods, with 1:7 as a compromise; the slope does not change the strength. Through dovetails show end grain on both faces; half-blind dovetails hide it on the front. Plan: fronts and sides dovetailed, a groove for the bottom, bottom floats.

Dowel joints. A dowel in a blind hole needs an escape path for glue and air (a flat on the dowel or a grooved dowel), or the wood can split. A typical dowel diameter is about one third of the board thickness (typical practice, not verified).

Knock-down (KD) joints. Bolts, cam fittings and bed fittings let furniture be packed flat. Knock-down furniture is a documented sector in Ghana, with weak knowledge of seasoning and finishing and rising costs as common problems. Plan KD pieces so the screw fittings bite into solid wood or good board, not end grain.

Glue. PVA wood glue gives about 10 to 20 minutes of open assembly time; clamp about 30 to 90 minutes for light joints and about 24 hours for stressed joints; let water-based glue-ups dry for several days before planing or sanding so the joints do not sink. Wipe squeeze-out before it sets: glue not cleaned off can show under a clear finish.

Wood movement: why tops split and doors stick

Wood takes in and gives off moisture and changes size mostly across the grain (width and thickness), very little along it. A solid top 900 mm wide can change by several millimetres between the wet and dry seasons (the amount depends on species; the number is not given here because no Ghana figure was found).

Rules (typical practice, check with a master carpenter):

• Seasoned to the place of use. In Takoradi, timber that will stand outdoors in the shade settles to about 18% moisture; indoors it will be drier. A study of 21 Ghanaian towns gave an annual average of 9.8% in Navrongo and 18.3% in Takoradi. Measure moisture with a meter before you cut.
• Fix tops with allowance. Screw a solid top to the frame through slotted holes or with buttons, not glued across the grain.
• Float panels. Leave a gap in the groove.
• Balance. Finish both faces of a panel, or it can bow.

Veneers and laminates

A veneer is a thin sheet of good-looking wood glued to a board (plywood, blockboard or MDF) to give the look of a rare timber at low cost. A laminate is a plastic sheet glued on for a hard, wipe-clean surface (such as kitchen tops). Veneering steps are typical practice; no Ghana source was found.

Finishes

A good finish protects the wood and shows its beauty. Compare finishes in simple terms:

• Pure oils cure slowly and give no hard film.
• Varnish cures hard and is among the most durable.
• Polyurethane is durable and water resistant.
• Shellac is sensitive to heat and is not recommended for table tops.

The long reference for finishing is the Wood Handbook chapter on finishing. Ghana brands and prices were not found; ask your hardware shop.

Steps for a clear finish (typical practice):

1. Prepare. Fill dents; sand with progressively finer paper (for example 120, 180 then 220 grit); remove dust with a clean cloth or vacuum.
2. Raise the grain (wipe lightly with a damp cloth, let dry, sand lightly) for water-based finishes.
3. Stain if wanted; test on an offcut of the same wood.
4. Seal with the maker's sealer.
5. Coats. Thin coats, dry fully, scuff lightly between coats, remove dust. Follow the can's coat times and recoat times.
6. Final coat in a dust-free room; do not touch.
7. Cure. Handle gently for the time on the label before heavy use.
8. Record the product, batch, number of coats and date; it helps if the customer comes back.

Finishes bring fire and breathing hazards; see Unit 4.

Upholstery awareness

Chairs and sofas have a frame (you make), springs or webbing, foam or padding, cover fabric, and fixings (staples, tacks). Do-it-yourself upholstery takes its own skill. For Level 3 you are expected to know the parts, build a strong frame with the right rails and corner blocks, and decide whether to learn it, hire an upholsterer, or partner with one. Upholstery is also a good seated bench trade for many people with disabilities (see Unit 5).

Custom orders: from first call to delivery

1. Enquiry. Ask what, where, when, how much; photos.
2. Site visit and measure. Written sizes, a photograph, date.
3. Drawing and quote. The quote lists: item, species, finish, hardware, size, price, delivery, installation, deposit, payment dates, how long, and what is not included.
4. Sign-off and deposit. The client signs the drawing and quote and pays a deposit (see Unit 6 for how to book it).
5. Make. Keep a job card.
6. Changes. Any change after sign-off is written, priced and agreed before work.
7. Delivery and fitting. Check the piece against the drawing with the client; photograph; get the final signature.
8. After-sales. A short written warranty (for example against joint failure for a period you can honestly keep); keep it modest.

Accessibility in the shop and in design

A seated worker may need a bench about 74 cm from the floor with low-profile vises so the user can roll under, where many shop benches are about 86 cm; individual fit (reach, grip, transfers) matters more than a standard height. Machines can be made lower for wheelchair users. Design for use: wardrobe rails and kitchen shelves at reachable heights for the client, drawers that open with one hand, and edges rounded for safety.

Check yourself

1. Why is a floating panel not glued into its groove?
2. Name three items that must be in a written custom-order quote.
3. Why do you veneer or laminate the back face of a panel as well as the front?

Competency standard

Range. Buying sawn timber and boards for a small workshop in the Western Region. Evidence. Supplier file; timber-receiving check sheet; moisture log; substitution test record.

Where Ghana's timber comes from

Ghana's timber and timber products earned about US$260 million in 2025 from exports and domestic sales, with total supply of about 952,000 cubic metres, according to the Forestry Commission's chief executive. A 2016 study of 300 timber firms found two big problems for furniture makers: the continuing decline and shortage of the preferred traditional timbers, and competition from imported furniture. A Kumasi study reports that legal wood supply to the local market is not enough for local needs. A 2015 report quoted the Tema Wood Manufacturers Association saying that solid wood for furniture had become an "illegal commodity" in most timber markets.

The legal framework (read carefully; much of it is old):

• Chainsaw milling for sale was outlawed by the Timber Resources Management Act 1997 (Act 547) and the 1998 regulations (L.I. 1649), but the ban has been ineffective, and chainsaw lumber supplied most of the local market in earlier studies (Western Region 70% in a 2005 household survey). One later source said 84% of domestic supply came from illegal chainsaw milling, but it is probably dated.
• The policy route has been artisanal milling: licensed mobile sawmills, no chainsaws. Artisanal millers said in 2016 that access to legal timber was their main obstacle. Whether and how this works in 2026 was not verified.
• The Legality Assurance System applies to domestic as well as export timber. A Wood Tracking System traces wood from forest to market. A domestic pilot began in 2013 with artisanal mills in the Juaso and Goaso districts. Domestic documents named include a dealer registration certificate for wood products and a Domestic Timber Inspection Certificate (DoTIC).
• L.I. 2254 (2017) clarifies special permits and adds timber-access rights for small-scale harvesting.
• L.I. 1649 restricts the harvest of tiama, sapele, sipo, kosipo, krumben and dubine (the African mahoganies), iroko (odum), bilinga, afrormosia (kokrodua), makore and ovangkol.
• Ghana issued its first FLEGT licence for exports to the EU in August 2025. That is an export system; it does not give a local buyer a licence.

The rosewood ban

Rosewood (Pterocarpus erinaceus, known as kono or West African rosewood) has been under a harvest and export ban since 1 January 2014, with some relaxation for certain exporters in 2014 and a further ban reported in March 2019. It has been listed in CITES Appendix II since 2017. In July 2021 the Minister directed that confiscated rosewood be sold by auction only to the domestic market, with no export. The Environmental Investigation Agency alleges large illegal exports; those are EIA's own figures. Whether the legality system covers rosewood and how it is enforced in 2025 and 2026 was not verified.

Building a supplier file

For every supplier (timber yard, mill, depot):

1. Name, address, phone, and a contact you have met.
2. Registration papers the supplier says they hold (ask to see them; note which). Do not guess what is required; call the Forestry Commission, Takoradi.
3. What they sell: species, sizes, grade, price per piece or per m³ with the date.
4. Origin the supplier gives for each delivery, and any document number.
5. Receipts and delivery notes, numbered and kept. Keep business records in Ghana for at least six years.
6. A rating: on time, size correct, dry, honest. After three deliveries, rank your suppliers.

Receiving timber: a check sheet

When timber arrives:

• Count and measure against the delivery note.
• Species is what you ordered (look at colour, grain, weight, smell).
• Moisture is within your target (see below).
• Defects: splits, shakes, knots, rot, insect holes, blue stain (wawa can stain from fungus if not dried properly), bow, twist, crook.
• Reject or price down what fails.
• Pay against a receipt; sign the delivery note; file it.

Common species and what they are good for

All figures are typical; they vary with the sample. Use the table to choose, then test on your own timber. Ghana density and strength sheets for wawa and emire were not readable from the sources found; ask a timber yard or FORIG for data sheets (not verified).

Teaching rule (typical practice). Light species such as wawa and ceiba suit drawers, interiors and framing in dry places. Odum, teak and emire suit doors, windows, tables and outdoor use. Do not use non-durable species in wet ground without treatment.

Species substitution: using lesser-used timber

In the 2016 study, 85% of manufacturers hardly used lesser-used species. Of those, 44% said they lacked information on the species' properties and uses, and 32% said the species were not available in local timber markets. So a maker who learns the properties and can source a lesser-used species has an advantage (this is an inference, not a statement from the study).

How to substitute safely:

1. Match the job to the property: strength, hardness, durability, stability, finish, looks.
2. Ask the yard, FORIG or a master carpenter about the species.
3. Test on a sample: machine it, joint it, glue it, finish it, leave it in the place of use for two weeks, and check for movement.
4. Tell the client in writing which species you used and why.
5. Price from the real cost, not the cost of the old favourite.

Moisture, seasoning and kiln drying awareness

Seasoning dries timber evenly, with the least distortion, to a moisture level close to that of the air around it, called the equilibrium moisture content (EMC). Air drying alone typically reaches about 20%, which is not dry enough for good indoor furniture. The Takoradi value for timber sheltered outdoors is about 18.3%. Indoor rooms, especially air-conditioned ones, are drier. Kiln drying uses a chamber with controlled heat and air to dry timber faster and to a lower moisture; free kiln-drying guidance is in the Timber Drying Manual. Whether a small kiln or a service is available near Takoradi, and its price, was not verified; ask your yard.

Moisture content (MC) = (wet weight − oven-dry weight) ÷ oven-dry weight × 100 (the standard way to calculate it; see the exercise). A moisture meter gives a quick reading; ask the seller of the meter to explain its scale for tropical species (price in Ghana not found).

Air-drying stack (typical practice, not verified for Ghana): stack in shade off the ground; put stickers (small dry strips of equal thickness) between layers, lined up one above another; seal the end grain with paint or wax; weigh the top; protect from rain; check with a meter. Wawa dries rapidly and easily.

Landed cost: what timber really costs

The price on the yard's list is not the cost of usable wood. Add transport and loading, and subtract timber lost in trimming and drying. Divide the total by the usable volume.

Check yourself

1. Name two things you do to buy timber safely, in business and legal terms.
2. What is the rule of this course on rosewood?
3. What is moisture content and why do you check it before you cut furniture?

Competency standard

Range. A small workshop with a table saw, planer, router and drill, and a finishing area. Evidence. Machine checklist; risk register; first-aid demonstration; incident log; oral questions.

The legal base

• Labour Act 2003 (Act 651). Sections 118 to 120 set out the employer's duty to keep workers safe and the worker's right to remove themselves from imminent danger. Section 120 requires the employer to report occupational accidents and diseases as soon as practicable and not later than seven days. Injured workers, including casual workers, are compensated whoever was at fault.
• Factories, Offices and Shops Act 1970 (Act 328). Summaries say it covers registration of workplaces, guarding of machinery, clear exits, fire equipment, first-aid supplies and accident reporting. Section numbers beyond those checked in the Level 2 safety course were not verified; ask the Department of Factories Inspectorate.
• Environmental Protection Act 2025 (Act 1124). This Act consolidated and replaced the earlier Act 917 and is now the base of Ghana's environmental rules. Detailed rules for wood waste, sawdust, solvents and finish tins were not verified: ask the Environmental Protection Authority Western Regional office.
• Workplace safety bill. Not yet law; see About this module.
• Foreign standards in this unit are from the United Kingdom's Health and Safety Executive and similar bodies and are labelled foreign. They are good practice, not Ghana law.

Machine safety

Core controls for woodworking machines: fixed guards, a riving knife and anti-kickback devices, push sticks, local dust extraction, and trained operators. Use push sticks or jigs to feed timber; where guards alone cannot prevent access to the dangerous part, use guards plus protection appliances such as jigs, holders and push sticks; set adjustable guards as close to the work as possible. A school risk assessment citing the HSE code gives a push stick at least 450 mm long; use it for any cut under 300 mm and for the last 300 mm of longer cuts; keep hands never closer than 300 mm to the blade; guards stay in place when using a push stick and are adjusted only with the machine stopped. Those are foreign school rules but a good standard to copy.

Before every use (checklist):

During use: stand to one side of the line of the blade (never in line, to reduce the risk of kickback); feed steadily; never reach over a running blade; never clear off-cuts near the blade with your hand; let the cutter stop before you walk away or clear waste.

Setting up or clearing: always stop, wait for the cutter to stop, and isolate and lock before changing blades or clearing jams. Use the hub's six-step lockout from Workplace Safety Level 2.

Table saw: riving knife, guard, push stick; never use the fence and a mitre gauge together for a trapped cut; cut only what is flat and supported. Planer: use push blocks, never reach over the cutter; take shallow cuts. Router: disconnect before changing bits, hold with both hands, feed against the cutter rotation, wait for the cutter to stop. Bandsaw: guide set just above the work; relief cuts before tight curves. Drilling machine: clamp the work; never hold it by hand. The planer and router details are typical practice; no Ghana or ILO source for them was found.

A US estimate says table saws sent about 26,500 people to emergency rooms in 2017. That is a foreign figure; it shows why guards and push sticks matter.

Dust

HSE's data sheet for circular bench saws says they can create very high wood-dust exposure, with hardwoods and MDF giving much more dust than softwoods; health effects include dermatitis, asthma and, from hardwood dusts, nasal cancer; the control order is engineering controls such as extraction first, and respirators where exposure cannot otherwise be controlled. HSE also has a page warning of deadly wood-dust cancer. No Ghana exposure limit was found.

Typical practice: extraction at each dusty machine; sweep (do not blow) or vacuum; wet-sweep when needed; wear a close-fitting dust mask (FFP2 or N95 type) for sanding and heavy cutting; work with doors and vents open; keep dust away from sparks and heaters; do not eat or drink where dust settles; wash hands and face before leaving.

Noise and manual handling

HSE lists noise and manual handling as woodworking health topics. Above about 80 to 85 dB damage builds over time, and in the United Kingdom employers must act at those levels. A phone app gives only a rough guide. Typical practice: ear defenders or plugs when running a planer, router or saw; lift with a straight back; two-person lifts for long boards and sheets; roll or trolley heavy items; breaks from vibrating tools.

Fire, finishes and chemicals

• Sawdust can burn and can explode in fine, dense clouds in dust bags; keep ignition sources (sparks, heaters, welding, cigarette ends) away.
• Finishing area. Open ventilation; no flame, no sparks; electrical fittings made safe by a licensed electrician; keep only the day's quantity of finish and thinner at the bench; keep the rest closed in a cool store.
• Oily rags (used with oil finishes) can heat and ignite; typical practice is to spread them flat to dry outdoors or keep them in a lidded metal bin of water (check the product label for the maker's instruction).
• Fire certificate. The Ghana National Fire Service runs a digital fire-compliance system, and only licensed fire contractors service and tag extinguishers. Whether a small workshop needs a certificate was not verified; ask GNFS. Never refill or tag extinguishers yourself.
• Electrical. Only Energy Commission-licensed electricians do wiring; use a trip switch (RCD) on workshop circuits as typical practice.
• Chemical labels. Read the safety data on every glue, finish and thinner; use gloves and ventilation as stated.

First aid for cuts

Every workshop needs a first-aid box in a known place and at least one trained person (Section 28 of the Factories, Offices and Shops Act is reported to require first-aid provision). The steps below come from Australian first-aid guidance; they are foreign, and the Ghana emergency number you should call was not verified: check the Ghana National Ambulance Service number before you print it on the wall.

1. Call for help at once for serious bleeding.
2. Press firmly on and around the wound with a clean pad or cloth, or let the casualty press; squeeze the edges together if you can.
3. Raise the injured part above the heart unless a broken bone is suspected.
4. Cover with a pad and bandage. If blood soaks through, add another layer; do not remove the first.
5. If a limb bleed does not stop and a tourniquet is available, apply it and tighten until the bleeding stops.
6. Do not pull out an object stuck in the wound; press on either side.
7. Check the bandage is not too tight: press a nail for 5 seconds; if colour does not return within 2 seconds, loosen.
8. No food or drink. Minor cuts: clean with clean water.

Steps for handling a severed body part were not found; teach: get help at once and do not delay for tidying up.

A workshop safety system

Use the same simple system as the hub's Workplace Safety course: a written one-page safety policy; a risk register (hazard, likelihood × severity, control, owner, review date); weekly inspections; an incident log (date, person, what happened, injury, causes, action, who and by when); and a toolbox talk each Monday. Use the hierarchy of controls: remove, replace, isolate, change the way of work, then PPE last.

Accessibility and safety

If a worker is deaf or hard of hearing, noise from machines can hide warning calls. Use visual signals (a flashing light for stop and emergency), mark danger zones on the floor and have a buddy system (typical practice). Wheelchair users need clear floor gaps and controls within reach.

Check yourself

1. Within how many days must an employer report an occupational accident under the Labour Act?
2. Name three controls on a table saw.
3. Who services and tags fire extinguishers?

Competency standard

Range. A workshop of one to five people in Sekondi-Takoradi or a nearby town. Evidence. Registration checklist; start-up budget; machine list; one-page business plan and pitch.

Business models

No Ghana evidence on margins was found for any of these; use your own costs (Unit 6).

• Make-to-order workshop: custom pieces for clients. Higher price, slower.
• Ready-made stock for sale at a roadside or showroom: faster cash, but you carry stock and risk.
• On-site carpentry: doors, windows, built-in wardrobes, roofs and formwork for builders. Needs transport and tools; roof truss member sizes and spans are set by a qualified engineer, not by you.
• Knock-down furniture: flat-pack, easy to deliver; a documented sector with production and marketing constraints in Ghana.
• Repair and polishing: a steady income and a way to meet new clients.
• Contracts with schools, churches and builders: large orders, slower payment (Unit 7).

The sector faces competition from imported furniture and plastics, and scarcity of preferred legal timber. A maker who knows legal timber, seasoning and finishing has an edge (an inference from those studies).

Choose a legal form

Annual returns cost GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first business, a sole proprietor or partnership is simplest. Move to a company when you take large contracts, hire many people, or want to limit your risk. A furniture workshop has real risks (fire, injury, large unpaid contracts), so ask whether unlimited liability is wise for you.

Registration, step by step

1. Choose a name and register it at the Office of the Registrar of Companies.
2. Get your tax identity. Your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
3. Get the Assembly business operating permit through the STMA portal (tcc.stma.gov.gh); fees follow the Assembly's fee-fixing resolution. Renew each year (confirm the deadline with STMA; 31 March has been quoted).
4. Check the other approvals for a workshop. Ask the Assembly, the Ghana National Fire Service (fire certificate: not verified for workshops), the Environmental Protection Authority (not verified whether a workshop needs a permit; see Unit 4), and the Ghana Standards Authority (furniture testing: see Unit 1). For buying timber, see Unit 3 and the Forestry Commission. No other trade licence for a small carpentry workshop was found; ask before you open.
5. Register workers with SSNIT when you hire.
6. Open a business bank or mobile money account separate from your personal one.

Tax choice. Residents with business income only and no VAT registration may use the Modified Taxation Scheme (MTS): fixed instalments up to GH¢20,000 turnover and 3% of turnover from GH¢20,001 up to GH¢750,000 (the ceiling was raised from GH¢500,000 by the Income Tax (Amendment) Act 2026, Act 1178; GRA's own page still showed the old figure on 8 October 2026). Professionals, owners of several businesses or outlets, and partners are excluded. Companies pay 25% standard; a manufacturer in a regional capital other than Accra or Tema, such as Takoradi, may pay 18.5%; whether a furniture workshop counts as a manufacturer was not verified, so ask GRA.

VAT. From 1 January 2026 the VAT Act 2025 (Act 1151) applies: VAT 15% plus NHIL 2.5% plus GETFund 2.5%, about 20% in effect. The registration threshold for goods is GH¢750,000 turnover. Services have no turnover threshold. A VAT-registered business cannot use the MTS. Whether custom-made furniture with installation counts as goods or services was not verified: ask GRA when you approach the limit, and do not issue VAT invoices until you are registered.

Premises, machines and location

Good sites (typical practice; no Takoradi furniture market study was found): near timber yards and building sites, with a road a lorry can use, stable power, neighbours who tolerate noise, secure dry storage, and room to keep dust and finishing apart. Start with a rented shed or compound, not a shop on the main road. A showroom can come later.

Machine list: buy in this order, by what pays back first (typical practice).

1. Hand tools, a good bench, clamps (cheap, vital).
2. Hand-held power tools: drill, jig saw, router, sander.
3. A table saw or panel saw with guards and a riving knife.
4. A planer-thicknesser.
5. Dust extraction (it protects health and the machines).
6. A bandsaw, a mortiser, a spindle moulder or edge-bander.

New or used? A good used machine can be cheaper, but check the guards, wiring and bearings and test it. Do not buy a machine without guards. Spare blades, cutters and a sharpening method cost money: add them to the budget. Machines run on three-phase or single-phase power: ask a licensed electrician before you buy.

Example start-up budget (all prices are examples; no Ghana price list was found, so phone two suppliers):

(Total checked by script.)

Financing

Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency, which offers SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. The Assemblies' disability fund can help persons with disabilities; the 2026 rate was not re-verified, so ask the Assembly. Start with the machines you need now. Borrow only when the sales are clear.

Hire, supervise and protect

The Labour Act requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20) and 12 weeks of maternity leave (s.57); casual workers get the full minimum for each day worked (s.74). Minimum wage is GH¢21.77 a day in 2026, about GH¢587.79 a month at 27 days. SSNIT: employee 5.5% and employer 13% of basic salary; the employer pays within 14 days after month-end. PAYE is due by the 15th.

Apprentices. The Hub's trainees and local apprentices learn by doing. A fair apprentice agreement is in writing and covers: what they will learn, hours, safety rules, what you pay or provide, how long, and how either side can end it. Teach safety first, give a machine induction before any machine, supervise, keep a skills record, and give a certificate of what they can do. The national apprenticeship programme set up in the 2026 Budget may help; ask the Assembly. A minimum-wage floor for apprentices is not stated in the sources; ask the Labour Department whether pay rules apply to your apprentices.

Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small firm was not verified; ask the NIC. Think about fire cover for stock and machines, cover for goods in transit, and workers' compensation for injured workers.

Market yourself

Your best advertising is finished, photographed work.

• A portfolio: before, during and after photographs of each job, with the client's permission, in a phone album and printed.
• A WhatsApp Business profile with a catalogue of items and prices and a free Google Business Profile so people find you on the map.
• A price list per item and a written warranty.
• A display item at your gate and a clear signboard.
• Referrals: a thank-you to the client who recommends you.
• A measured quote form: it makes you look and be professional.
• Show a piece at the Hub display area if there is space.

Accessibility and persons with disabilities

The Persons with Disability Act 2006 (Act 715) bans job discrimination. Carpentry has many tasks workable for people with different abilities: hand-tool work, marking, assembly, sanding, finishing and upholstery are often done seated. Heavy lifting and machine work are the main limits (inference from the sources in Unit 2). Adjustments that help (typical practice and the sources above): benches at the right height for a seated worker, with a low-profile vise so the user can roll under; the worker helps design the bench to their own measurements; jigs and clamps to hold work one-handed; a deadman support for long boards; visual signals for deaf workers; large-print and picture job cards; wheelchair-wide doors and walkways.

One-page plan and pitch

Fit on one page: customers and what they buy; products and prices; location; machines and start-up cost; finance; monthly costs and break-even; timber supply and legal papers; people and safety; how you will advertise. Pitch it in five minutes.

Check yourself

1. What is the cost of registering a sole-proprietor business name in 2026, and what is the renewal?
2. Name two Labour Act rights of your employees.
3. What is the VAT registration threshold for goods in 2026, and can a VAT-registered business use the MTS?

Competency standard

Range. A small workshop with one to five people. Evidence. Cash book; stock card; job costing sheet; month-end pack.

The core rule

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

Daily and weekly records

• Cash book: every receipt and payment, in date order, with a running balance. Keep cash, bank and MoMo in one book with a column for each, or one book each.
• Receipts and invoices: number them in order; keep copies; sign and date every receipt.
• Petty cash: a small float with a voucher for every spend; top up to the same amount.
• Job card: one per job: client, item, drawing, date promised, materials issued, hours, deposit paid, final price.
• Timber and board stock card: for each species and size: in, out, balance, cost.
• Debtors and creditors: a list of who owes you and whom you owe, with due dates.
• Customer deposits list: deposit received, job, date, balance due.

Timber stock card with average cost

Timber arrives at different prices. A simple fair method is the weighted average cost: total cost of what you hold ÷ number of pieces. (This is a standard simple method for small stock; if you register for tax later, ask your accountant which method to use.)

Example (invented prices): 30 pieces of 50 × 100 × 2400 mm wawa bought at GH¢42 each = GH¢1,260. Later you buy 20 pieces at GH¢48 = GH¢960. You now hold 50 pieces costing GH¢2,220. Average cost = 2,220 ÷ 50 = GH¢44.40 per piece. You issue 18 pieces to a job: cost GH¢799.20 (18 × 44.40). Balance: 32 pieces worth GH¢1,420.80.

Count the stock at month-end and compare it with the card. A difference is a loss; find why (waste not recorded, theft, wrong counting).

Job costing: from timber to price

A job cost has four parts:

1. Materials: timber, board, hardware, glue, screws, finish.
2. Direct labour: hours worked on the job × the hourly rate (day rate ÷ hours).
3. Overhead: rent, electricity, blades, transport, phone, owner's time not on a job. Spread it with an overhead rate = monthly overhead ÷ monthly labour hours.
4. Profit: a mark-up on cost.

Mark-up = profit ÷ cost. Margin = profit ÷ selling price. They are not the same: a cost of 100 sold at 130 has a 30% mark-up and a 23% margin.

Worked example: a three-door wardrobe (all prices are examples).

Where does the GH¢12.50 come from? An example day rate of GH¢100 for 8 hours. Where does the GH¢4.00 come from? Example monthly overhead GH¢1,600 ÷ 400 labour hours. The price is rounded up to GH¢5,200. At GH¢5,200 the profit is GH¢1,201, which is a mark-up of 30.03% and a margin of 23.1%.

Deposit. Ask 60% on sign-off: GH¢3,120 (60% of 5,200); balance GH¢2,080 on delivery.

Break-even. Suppose the monthly fixed costs are wages GH¢6,200, overhead GH¢2,900 and depreciation GH¢333 (see below), total GH¢9,433. Each wardrobe leaves GH¢5,200 − GH¢3,405 = GH¢1,795 after materials. Break-even jobs = 9,433 ÷ 1,795 = 5.26, so you need 6 such jobs a month before you earn a profit.

(All figures in this unit were checked by script.)

Customer deposits are not yet your income

When a client pays a deposit, you have cash but also a promise to deliver. Record it as a liability (customer deposits) until the job is delivered. Then it becomes sales.

Total sales for the job = 5,200. If you spend deposit cash on rent and the wood price rises, you may not be able to finish the job. Keep deposit money in a separate pot or a MoMo wallet until you buy the materials.

Wages, SSNIT and PAYE

For a salaried worker, the employer deducts the employee's 5.5% SSNIT first, then PAYE on what is left, using the 2026 monthly bands: the first GH¢588 at 0%; the next GH¢80 at 5%; the next GH¢100 at 10%; the next GH¢2,900 at 17.5%; the next GH¢16,000 at 25%; the next GH¢30,332 at 30%; and above GH¢50,000 at 35%. The employer adds 13% SSNIT. PAYE is due by the 15th, SSNIT by the 14th.

Worked example (invented salary): basic GH¢2,000 a month.

• Employee SSNIT 5.5% = GH¢110; taxable pay = 2,000 − 110 = GH¢1,890.
• PAYE: first 588 at 0% = 0; next 80 at 5% = 4; next 100 at 10% = 10; remaining 1,890 − 768 = 1,122 at 17.5% = 196.35. PAYE = GH¢210.35.
• Net pay to the worker = 2,000 − 110 − 210.35 = GH¢1,679.65.
• Employer SSNIT 13% = GH¢260. Cost to you = 2,000 + 260 = GH¢2,260.

Casual workers: pay at least the full minimum for each day; 5% tax applies to casual workers per the GRA page; keep a wage sheet each week with the name, days, rate, total and signature.

Depreciation

A machine loses value as it is used. Spread its cost over its life: straight-line depreciation = (cost − salvage) ÷ useful life. Example: planer-thicknesser GH¢9,000, salvage GH¢1,000, life 8 years: GH¢1,000 a year; GH¢83.33 a month. Depreciation is not cash; it is the reserve you should be setting aside to replace the machine.

A sample cash book page (example)

Trial-style check: opening 4,000 + receipts 8,300 − payments 6,930 = 5,370, the same as the running balance. If the two figures differ, find the error before you go on. Of that 5,370, the deposit on any job not yet delivered is not yours yet.

Month-end routine

1. Total the cash book and agree the closing balance with the cash in hand and the MoMo and bank balances.
2. Reconcile bank and MoMo statements to the cash book; list differences (fees, late posts).
3. Update stock cards; count timber and board; write down losses.
4. List debtors (who owes you) and creditors (whom you owe), with dates.
5. List customer deposits held.
6. Trial-style check: totals agree.
7. Write the income statement (below).
8. Write a simple balance sheet: what you own and owe.
9. Look at next month's cash (forecast) and file the records.

Example month: income statement (invented numbers)

Under the MTS, tax at 3% of turnover would be 3% × 28,000 = GH¢840, leaving GH¢5,127. If you draw GH¢3,000, GH¢2,127 stays in the business. A year of these months is turnover of 336,000, inside the MTS range. Note: if turnover for goods passes GH¢750,000, you must register for VAT.

This balance sheet is an illustration to show that assets equal liabilities plus capital (5,370 + 1,420.80 + 23,266.67 = 30,057.47); replace every number with your own.

Cash-flow forecast. List each month: opening cash, expected receipts, expected payments, closing cash. A profit does not mean cash: a client who pays late leaves you short, and a big machine purchase hits cash at once (Unit 7).

Tax records and the law

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period. Use the filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day of the following month; provisional tax quarterly (companies); annual return within four months of year-end; STMA permit renewal (confirm the date). Withholding tax: when a client withholds tax from your invoice (goods 3%, works 5%, services 7.5% for amounts over the limit stated by GRA), ask for the certificate and keep it; it counts against your tax. Free tools: Excel or Google Sheets, the Zoho Books free plan and Wave (summary only). From 1 January 2027 the 2025 IFRS for SMEs applies to companies using it.

Check yourself

1. What is the difference between mark-up and margin?
2. Why is a customer deposit a liability and not sales on the day it is paid?
3. Write the straight-line depreciation formula.

Competency standard

Range. A carpentry or furniture business plan. Evidence. One-page plan; forecast; contract sample; panel score sheet.

Quality systems and customer care

• One job card per job; one checklist per product type; the first-off check (Unit 1).
• Inspect before delivery with a written list; photograph.
• A short warranty you can honestly keep (for example repairs to joint failures within a stated period).
• Complaints: answer in writing within two days; visit if needed; fix quickly; record the cause.
• Ask for feedback and a referral after each delivery.
• Test and certify where it helps: GSA and CSIR-FORIG test furniture before sale; ask if a product you sell in volume should be tested.

Pricing strategy and growth

Price from cost, not from fear (Unit 6): materials, direct labour, overhead and a margin. Do not copy the lowest price in town; low prices need low quality or low wages. Offer packages (a bedroom set, an office set), standard products you can batch (Unit 1), and repair services for steady cash.

Ways to grow (typical practice):

1. Raise prices when you are always booked.
2. Batch standard products and sell from a display.
3. Add an apprentice or worker (compute their cost with the PAYE example).
4. Buy one machine that removes your bottleneck (time the work first).
5. Partner with an upholsterer, a metal worker or a glazier for sets.
6. Move to a better site or open a showroom only when sales prove it.
7. Do not grow faster than your cash: Unit 6 shows how a big purchase can empty the bank.

Contracts, builders, schools and tenders

Builders and contractors. On-site work (doors, windows, built-in wardrobes, formwork) is usually priced per item or per square metre. Put in writing: item list, sizes, species and finish, price, the dates of payment, who supplies hardware, access to the site, who fixes damage, and how either side ends the contract. Large contractors and public clients often pay late: ask for a deposit or a first payment on order, and a payment schedule (for example on order, on delivery, on final inspection; typical practice).

Schools, churches and offices. They buy desks, chairs and cupboards in quantity. For public bodies, the tender rules and registration forms were not verified here: ask the school, the Assembly's procurement office or the Public Procurement Authority which documents you need (usually proof of registration, tax standing, experience, and sometimes a bank guarantee: not verified). Start small: repair work and small orders build a reference.

Tax on contract payments. Payers who are withholding agents may deduct tax from your invoice: goods 3%, works 5%, services 7.5% (individual or entity over GH¢2,000 a year). Ask the payer which rate they use and for a withholding tax certificate. Plan your cash: you receive less than the invoice.

Worked example: a school desk order (all numbers examples).

• Order: 40 dual desks at GH¢650 each = GH¢26,000.
• Withholding tax at 3% (if applied to goods) = GH¢780. Cash received = GH¢25,220.
• Costs: materials 40 × 380 = 15,200; labour 40 × 90 = 3,600; overhead 40 × 40 = 1,600. Total cost GH¢20,400 (GH¢510 per desk).
• Profit before tax = 26,000 − 20,400 = GH¢5,600, a margin of 21.5%.
• Cash trap: you spend about GH¢20,400 before the school pays (the school may pay after 30 days). With a 30% mobilisation payment (GH¢7,800) you need to find GH¢12,600 yourself. Without it you need the whole amount. This is how a good profit can still kill a business: plan financing, stage the work and ask for a deposit.

Records for a loan

Lenders ask for registration papers, TIN, 6 to 12 months of cash book and MoMo statements, a list of machines, tax receipts, contracts and orders, and a plan with a forecast (typical practice; ask each lender). Tidy books are your best collateral.

Succession and ethics

Write your procedures (how you cost, take orders and check quality) so the workshop can run without you. Name who takes over if you are ill. Teach your apprentices to price. Ethics: do not sell rosewood or timber of unknown origin; do not use a species that is not suitable and tell the client otherwise; do not sign off a job you have not checked; do not pay under the minimum wage; do not hide a defect; pay suppliers and workers on time; pay your tax.

Capstone: one-page plan with a 12-month cash-flow forecast

Fill one row per month. Use example numbers in training and your own in your plan. Opening cash GH¢8,000; payments include materials, wages, rent, power, the owner's drawing and tax; month 4 includes buying a second planer.

(Closing = opening + receipts − payments; checked by script. A cash gain of 36,600 over the year; the cash is not all profit, because deposits and unpaid bills move cash.) Look at month 4: closing cash falls to GH¢2,000 because of the machine purchase. If the same month also had a late customer, the account could go below zero. Plan how to fix such months: delay a purchase, collect a debt, ask for a deposit, or borrow a small amount. Check every month for a negative closing cash.

Panel scoring (20 marks each): customer and product; timber supply and legal route (including papers and licences); money (start-up, prices, break-even, forecast); safety and ethics; clarity and answers to questions. Competent: at least 60 of 100 with no zero in safety and ethics (author's rule).

Check yourself

1. Why can a profitable school order still threaten a small workshop?
2. What rates of withholding tax may be taken from payments for goods, works and services?
3. Name two things a lender may ask to see.

1. Why is a batch faster per piece than making one at a time?
2. Name two jigs and what each controls.
3. What does a floating panel do?
4. Which legal route does this course teach for buying timber, and what must you keep?
5. What is the rule on rosewood?
6. How is moisture content calculated?
7. Within how many days must an employer report an occupational accident?
8. What are three controls on a table saw?
9. What is the cost of registering a sole-proprietor business name in 2026?
10. What is the difference between mark-up and margin?
11. Why is a customer deposit a liability?
12. How long must business records be kept?

What this module does not cover: roof truss design (an engineer's job); Ghana standards for furniture (not found); current prices of timber (none found; use example prices and ask your yard); the legal papers a small carpenter must hold to buy timber (not verified); CTVET carpentry standards (not found); upholstery skills in depth.

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