Event Planning, Decoration and MC Level 3

Who it is for. People who have finished Event Planning, Decoration and MC Level 2, or who can show the same skills. Ghana's TVET framework describes National Proficiency II as work that is mostly routine, under limited supervision; National Certificate I as "complex and varied activities under minimum supervision"; and National Certificate II as complex, non-routine work with considerable responsibility and the ability to guide others. This module is written at an advanced level, comparable to National Certificate I, reaching toward National Certificate II where you supervise staff. That is the author's matching, not an official ruling.

Bridge from Level 2: what you already know

Level 2 did not cover: events of many hundreds or thousands of guests and multi-day programmes; corporate and conference events and tenders; a full event management plan with insurance and data protection; supervising crews under the Labour Act; hire-stock control; business registration, tax, payroll, full accounts and a cash forecast. This manual does. For general bookkeeping and venture basics see the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual goes deeper for an events and rentals business only. Event food stays in the hub's Catering, Pastry and Street Food manuals.

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. Units 1 to 4 are technical and supervisory. Units 5 to 7 are about your own business. The running example is Ekow's Events and Rentals, an invented small business in Sekondi-Takoradi that plans and decorates events, hires out canopies, chairs and tables, and provides an MC. All of Ekow's figures are examples, except where a source is named.

Competency standard

Range. One 800-guest funeral over three days, and one 200-delegate conference (practice clients); one real large event observed or supervised. Evidence. Event management plan (sections 1–4); resource sums; vendor schedule; proposal.

Why big events are different

• Numbers: funerals in Ghana can bring hundreds of guests, and the industry is described as one of the largest locally driven economies, involving canopy and chair renters, caterers, drink and ice suppliers, printers, music groups, dancers and spinners.
• Several days: preparation on Wednesday and burial on Thursday, Friday or Saturday, often followed by a thanksgiving service on Sunday (common practice; ask the family).
• Crowds: crush risk begins above about five people per square metre, and nearly all crowd disasters are caused by poor organisation.
• Roads: a procession on a public road is a "special event" needing written police notice at least five days before, and road blocks need the Assembly's permit.

Steps: break the event into zones and work packages

1. Zones: draw the site plan and split it into zones: gate and parking, seating, family and VIP area, lying-in-state or stage, donations table, kitchen, toilets, generator and power, store.
2. Days: list each day's activities (set-up, wake-keeping, burial, funeral rites, thanksgiving, take-down).
3. Work packages: for each zone and day, list the tasks: for example "Zone 2, Friday: 12 canopies up and anchored by 9 am".
4. Owners: give each work package one named owner (a supervisor), with a phone number.
5. Control plan: one page with zones, days, owners, start and finish times and radio or WhatsApp group names.
6. Check: every zone has an owner on every day; nothing has two owners.

Resource sums

Use your own measured figures where you have them; until then use clearly labelled examples.

Corporate and conference events

Managing many vendors

Steps

1. List every vendor: rentals, décor, caterer, sound and spinner, MC, photographer, security, electrician, toilets, transport, printers.
2. Get written quotes and check each vendor's references and, where relevant, licences (for example, the electrician's certificate, the caterer's FDA hygiene permit; see the catering manuals).
3. Sign agreements with scope, times, payment, cancellation and safety duties.
4. Build one vendor schedule: arrival, set-up area, set-up finish, service times, take-down, contact person.
5. Hold one vendor briefing (in person or by call) two days before.
6. On the day, sign each vendor in and out.
7. After the event, rate each vendor (quality, time, safety, attitude) for next time.

Bidding for contracts

Companies, churches, schools and public bodies may ask for a proposal or a tender.

Public-sector tender rules for events were not verified for this book: ask the procuring body for its tender documents and follow them exactly.

Check yourself

1. Why does every work package need exactly one owner?
2. What withholding tax rate does the GRA list for services, and what must you collect from the client?
3. Name four parts of a proposal for a corporate client.

Competency standard

Range. The 800-guest funeral and the 200-delegate conference. Evidence. Complete event management plan; permit tracker; insurance quote list; drill record; debrief notes.

The event management plan (EMP)

Key controls (from Levels 1 and 2, now written into the plan)

The permit tracker

Under Act 491 the police may ask organisers to postpone or move a special event if they believe it may lead to violence or endanger public safety, and organisers must reply in writing within 48 hours; failing to notify is an offence.

Insurance

• Ghana law is reported to require commercial buildings to be insured against fire and other risks, but the section numbers were not verified.
• Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh.
• Ask for written quotes for: your stock (canopies, chairs, sound, décor) against fire, theft and damage, including in transit; public liability (if a guest is hurt by your canopy or equipment); employees' injury cover. Whether public liability cover for events is commonly sold in Ghana, and its price, were not verified.
• The GTA's draft standards for event centres include insurance among their priorities.

Incident command and communication

1. One event controller (you or a named deputy) makes final safety decisions.
2. Zone supervisors report to the controller.
3. Code words for emergencies so guests are not alarmed (for example "Mr Blue to Zone 3" for a medical case; example).
4. Evacuation trigger: who can stop the programme and how the MC announces it calmly.
5. Emergency number 112 reaches police, fire and ambulance.
6. Incident log for every incident; serious incidents reported to the client the same day.

Debrief and review

Within a week, hold a debrief with supervisors and key vendors: what went well, what went wrong, near misses, complaints, costs. Update your checklists and risk table.

Check yourself

1. Name eight sections of an event management plan.
2. What two things must the police notice under Act 491 include besides place and time?
3. Where do you check that an insurer is licensed?

Competency standard

Range. A crew of at least six for one event; one apprentice or junior. Evidence. Rota; training matrix; toolbox talk records; quality checklists; one coaching record.

Organise the crew

Rota: for each event, list names, roles, call time, finish time, pay rate and transport.

Toolbox talks and coaching

A toolbox talk is a short talk on one safety topic before work starts. Topics: power lines, canopy anchoring, ladders, lifting, generators and CO, lightning, cables, balloons and children, respectful behaviour at funerals.

Coaching a new crew member: tell, show, try, check

1. Tell: explain the task and why it matters.
2. Show: do it slowly while they watch.
3. Try: they do it while you watch and help.
4. Check: they do it alone; you check against the checklist; sign the training matrix.

(Example training matrix.)

Labour basics for a supervisor

Points read from the Labour Act, 2003 (Act 651):

• The 2026 national daily minimum wage is GH¢21.77.
• Casual workers' pay is subject to PAYE at 5%.
• Permanent staff: register with SSNIT and deduct PAYE (Unit 5).
• Apprentices: a written agreement with hours, stipend, what they will learn, and who supervises (the author's advice).

Quality checklists

Set-up check (each canopy block): legs straight and anchored; ropes tight and marked; no power lines nearby; aisles straight; exits clear; chairs clean; cloths ironed; décor secure; extinguisher in place.

Take-down check: all items counted against the delivery count; damage recorded with photos; venue clean; client contact signed.

People issues

Keep written house rules that every crew member signs: safety, behaviour, phones, alcohol, respect for families, photos and pay dates.

Check yourself

1. What are the four steps of coaching?
2. How much paid annual leave does the Labour Act give, and when is a written contract needed?
3. At what rate is PAYE withheld from casual workers?

Competency standard

Range. The training store or a real renter's store; one busy weekend plan. Evidence. Stock register; delivery and return notes; maintenance log; damage report; logistics plan; utilisation sums.

The stock register

The canopy and chair costs use prices seen on Jiji in October 2026; the table price is an example. Mark each item with its code (paint pen, sticker or engraving).

Stock out and in

Steps

1. Write a delivery note: client, event, date, items and quantities, condition.
2. Count and sign at loading, at delivery (with the client contact) and at collection.
3. On return, inspect each item; separate damaged items; photograph damage.
4. Write a return note with missing and damaged items.
5. Update the stock register the same day.
6. Send a damage report with photos and the agreed charges to the client within 2 days.

Maintenance schedule

A UK event fire guide asks for extinguishers to be inspected and serviced every year. In Ghana, the GNFS now tags fire equipment through its AFCAS system.

Damage and loss charges

• Agree charges in the agreement before the event (Level 2): for example, replacement cost for a lost chair, repair cost for a torn cloth (example policy).
• Some renters take a refundable security deposit for rentals-only clients (the author's suggestion).
• Charge only what you can show: count records, photos, signatures.
• Be fair: normal wear is your cost, not the client's.

Logistics for a busy weekend

Utilisation

Utilisation = days an item is out on hire ÷ days it could have been out. Low utilisation means money is sitting in the store.

Check yourself

1. Why count and sign at loading, delivery and collection?
2. What is utilisation?
3. Who pays for normal wear and tear?

Competency standard

Range. The trainee's own planned events business in Sekondi-Takoradi. Evidence. Registration checklist; start-up budget; funding plan; payroll sum; one-page plan; pitch.

Choose the legal form

Late yearly company returns cost GH¢1,000 (one to four years late) or GH¢2,000 (five or more). Many event businesses start as a sole proprietor and become a company when they bid for big corporate contracts or take a partner with money (the author's advice).

Tax route: why VAT matters for events

• VAT from 1 January 2026: 15% + NHIL 2.5% + GETFund 2.5% = 20% in effect; NHIL and GETFund can now be claimed as input tax.
• Registration for goods is required at GH¢750,000 of taxable supplies a year. For taxable services there is no turnover threshold: a person making taxable supplies of services registers within 30 days of starting.
• Event planning, decoration, MC work and the hire of canopies and chairs are services. Unless the GRA tells you a service of yours is exempt, plan to register for VAT from the start (the author's reading of the rule; confirm in writing with the GRA Takoradi office).
• A VAT-registered business cannot use the Modified Taxation Scheme. The MTS is for residents with business income only who are not VAT-registered: up to GH¢20,000 turnover pays fixed instalments; GH¢20,001 to 750,000 pays 3% of turnover.
• VAT returns and payment are due by the last working day of the following month; e-VAT invoices are verified by QR code.
• Companies pay 25% corporate income tax; provisional tax is quarterly and the annual return is due within four months after the year end.

Register step by step

Premises and location

• Store: dry, secure, with truck access, shelving for fabric, bays for chairs and canopies, a small office corner. Get a written lease of at least a year (the author's advice) and check zoning with the Assembly before you pay rent.
• Base for clients: near churches, funeral grounds, halls and event centres; a clear sign and a Google Maps pin.

Start-up budget (Ekow's Events and Rentals, all example figures unless a source is named)

Ekow funds it with GH¢70,000 savings, GH¢14,500 from his susu group and a GH¢30,000 microfinance loan (example).

Funding options

• Savings and susu groups; the government is working to link savings groups to banks.
• Loans only from licensed lenders, with the annual rate in writing. The Bank of Ghana's policy rate was 14.00% and inflation 5.2% when its site was checked in October 2026.
• Ghana Enterprises Agency: SME GO, Business-in-a-Box, SME High Growth and Kaizen programmes, and Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West.
• 2026 Budget: GH¢401 million for a Women's Development Bank, GH¢170 million for a National Apprenticeship Programme, GH¢160 million for Adwumawura and GH¢110 million for the 24-Hour Economy programme. Ask how an events business applies.
• Assemblies' disability fund: 5% from 2026, aimed at skills training, assistive devices and start-up capital.
• Customer deposits fund that client's event, not your equipment.

Staff, SSNIT and PAYE

SSNIT. The worker pays 5.5% and the employer 13% of basic salary, 18.5% in all. The employer pays within 14 days after month end; 13.5% goes to SSNIT (Tier 1), which passes 2.5% to the health insurance authority, and 5% to a private Tier 2 trustee. Late payment costs 3% a month. Register workers when you hire them.

PAYE (monthly bands from 1 September 2026): 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%. Deduct the worker's SSNIT first. Pay by the 15th of the next month; casual workers pay 5%.

At GH¢2,000: PAYE = 80 × 5% = 4.00, plus 100 × 10% = 10.00, plus (1,890 − 768) × 17.5% = 196.35, total 210.35 (author's arithmetic from the bands). At GH¢1,200: 4.00 + 10.00 + (1,134 − 768) × 17.5% = 78.05. Both are above the 2026 minimum of GH¢21.77 a day. This is not legal or tax advice.

Insurance, marketing and safety

Use only NIC-licensed insurers and get written quotes for stock, transit and liability (Unit 2). Market yourself: a WhatsApp Business catalogue, a free Google Business Profile with photos and reviews, a portfolio, partnerships with churches, caterers and halls, and your Assembly permit and fire certificate on display.

Accessibility

The Persons with Disability Act 2006 (Act 715) is reported to give employers a tax rebate for hiring persons with disabilities. An audit found that most public facilities checked had not been retrofitted for access. STMA gave equipment to persons with disabilities in 2025.

• Workable roles: owner and planner, client meetings and quotes, bookkeeping and stock records, MC, music selection, flower and table design, sash and garland work, WhatsApp marketing.
• Adjustments: seated work benches at 71–86 cm with knee space; a buddy for ladders, canopies and lifting; large-print or audio run sheets; vibrating alerts and picture task cards for deaf crew; step-free routes in the store.
• Accessible events as a selling point: ramps, reserved seating, interpreters and quiet zones; Ghana's 2021 census counted 470,737 people with hearing loss.

The one-page business plan

Check yourself

1. What does it cost to register a business name at the ORC, and to renew it?
2. Why might an event decorator need to register for VAT from the first month?
3. What does an employer pay to SSNIT on a GH¢2,000 salary, and by when?

Competency standard

Range. One month of sample records and one month of the trainee's own or practice records. Evidence. Cash book; ledger and trial balance; profit and loss; balance sheet; reconciliation; deposits and debtors lists; costing sheets.

See the hub's Money Skills Level 2 for the basics. This unit applies them to an events and rentals business. Every figure for Ekow's Events and Rentals is an example.

The daily set of records

An income statement (profit and loss) shows sales minus the cost of sales, giving gross profit, then other costs, giving net profit. A balance sheet shows what the business owns and owes: assets equal liabilities plus equity.

Double entry in ten minutes

Every transaction has two sides. Assets = liabilities + equity. A debit increases an asset or an expense; a credit increases a liability, the owner's capital or income. Debits always equal credits, so a trial balance should have equal totals; it is only a partial check, because some errors keep the sides equal.

Ekow's first week (example, VAT left out to keep it simple). He starts with cash GH¢5,000 and capital GH¢5,000.

The sides match. Note the deposit is a credit to "customer deposits" (a liability), not to sales.

A month for Ekow's Events and Rentals (example, VAT-registered)

Starting position (day 1). Ekow paid GH¢3,000 for registrations, permits and insurance before opening (written off). He holds GH¢12,000 cash and MoMo and equipment costing GH¢99,500, and owes the GH¢30,000 loan.

The month's activity (all figures exclude VAT unless stated).

Sales are 27,000 + 12,000 + 3,200 = 42,200. Direct costs are 14,400 + 4,400 + 400 = 19,200.

VAT (example). Ekow charges 20% VAT on all sales: 42,200 × 20% = 8,440 output VAT. Décor materials (6,600) and hired-in items (2,400) were bought from VAT-registered suppliers with valid invoices, so he claims 20% of 9,000 = 1,800 input VAT (NHIL and GETFund are now claimable, Source: GRA VAT). VAT to pay next month: 8,440 − 1,800 = 6,640. VAT is not his income: it passes through to the GRA.

At month end (example): a corporate client owes 9,000 + VAT 1,800 = 10,800 and a rentals client 1,500 + VAT 300 = 1,800, so debtors are 12,600. He owes the hire-in supplier 800 + VAT 160 = 960. A client paid a GH¢4,500 deposit for next month's wedding: cash in, but not a sale yet. (How VAT applies to deposits was not verified; this example treats the deposit as a liability only. Ask the GRA.)

Casual pay totals 3 × 1,200 + 8 × 250 = 5,600; PAYE at 5% is 280, paid to the GRA next month.

The staff PAYE of 288.40 is 210.35 + 78.05 from the payroll table in Unit 5. Worker's SSNIT is 110 + 66 = 176.

The two sides match: the month's books agree.

Profit is not cash. Cash rose by 11,494.40 (from 12,000 to 23,494.40). Start with the profit kept, 8,540.60. Add back depreciation 1,900 (no cash left). Add money owed but not yet paid: creditor 960, VAT 6,640, SSNIT 592, PAYE 568.40, permits 250, tax 1,393.40. Add the deposit received in advance, 4,500. Take away cash still owed by customers, 12,600. Take away the loan principal repaid, 1,250. Result: 8,540.60 + 1,900 + 960 + 6,640 + 592 + 568.40 + 250 + 1,393.40 + 4,500 − 12,600 − 1,250 = 11,494.40: exactly the rise in cash.

How much of the cash is free? Money already owed from it: 960 + 4,500 + 6,640 + 592 + 568.40 + 250 + 1,393.40 = 14,903.80. Free cash is 23,494.40 − 14,903.80 = GH¢8,590.60. The VAT and the deposit are the traps: they look like money in the box but belong to the GRA and the bride.

Event-specific entries

Full cost, margin and mark-up

Overhead rate. Overheads plus drawings are 9,066 + 4,000 = 13,066. Share them in proportion to direct cost: 13,066 ÷ 19,200 = 68.1% of direct cost (author's method; other ways exist). A full event with direct cost 4,800 has a full cost of 4,800 × 1.681 = GH¢8,068.80.

Margin or mark-up? Margin is profit as a share of the price; mark-up is profit as a share of the cost. A full event priced at GH¢9,000 with direct cost 4,800: margin (9,000 − 4,800) ÷ 9,000 = 46.7%; mark-up (9,000 − 4,800) ÷ 4,800 = 87.5%. On full cost, the margin is (9,000 − 8,068.80) ÷ 9,000 = 10.3%.

Break-even. Each cedi of sales leaves (42,200 − 19,200) ÷ 42,200 = 54.5% after direct costs. Fixed costs including drawings are 13,066. Break-even sales = 13,066 ÷ 0.545 = about GH¢23,974 a month. Ekow sold 42,200, so his margin of safety is (42,200 − 23,974) ÷ 42,200 = about 43%.

Depreciation

Straight-line depreciation spreads the cost over the years of use: (cost − salvage value) ÷ years. Ekow's GH¢1,900 a month is: canopies (30,500 − 2,500) ÷ 5 = 5,600; chairs (41,500 − 1,500) ÷ 4 = 10,000; tables 8,000 ÷ 5 = 1,600; décor stock 9,000 ÷ 3 = 3,000; PA (8,700 − 700) ÷ 4 = 2,000; safety kit 1,800 ÷ 3 = 600. Total 22,800 a year, 1,900 a month (example lives and salvage values).

Deposits, debtors, petty cash and MoMo

Tax, payroll and filing records

Filing calendar:

Withholding tax: the GRA lists 3% on goods, 5% on works and 7.5% on services above GH¢2,000 a year, and 8% or 15% on rent. A company client may deduct 7.5% from your invoice; keep the certificate.

Keep records for at least 6 years from the end of the year of assessment or VAT period, longer if there is a dispute. Software: a spreadsheet is enough to start; Zoho Books lists a free plan for one user and an accountant up to 1,000 invoices a year for revenue under US$50,000, and Wave lists a free starter plan. Companies may follow IFRS for SMEs; its 2025 edition applies from 1 January 2027. This is not tax advice.

Month-end routine

Check yourself

1. Why is a client's deposit a liability and not a sale?
2. Ekow's profit kept was 8,540.60 but cash rose 11,494.40. Name two reasons.
3. Why is VAT collected from clients not Ekow's income?

Competency standard

Range. The trainee's own business plan. Evidence. Quality procedures; price sheet; partnership list; code of ethics; business plan and forecast; panel score sheet.

A simple quality and customer system

Pricing strategy and discounts

• Packages with clear inclusions (Level 2), priced from full cost (Unit 6).
• Seasonal pricing: higher in the busiest months (often December and Easter, the author's observation), lower in the slow rainy months of April to June and September to November; fill slow months with church and corporate contracts.
• Discounts only with a reason: a church that books four events a year, an early full payment, a referral. Never discount below full cost.
• Show VAT clearly if registered: price + VAT = total.

Grow step by step

1. Strengthen the core: more bookings for the same stock (utilisation, Unit 4).
2. Add a line: an MC and sound package; balloon and backdrop hire; a photo booth.
3. Add capacity: more chairs or canopies only when utilisation is high and payback is short.
4. Add partners: caterers, photographers and halls who refer clients; agree referral terms in writing.
5. Add contracts: yearly agreements with churches, schools and companies.
6. A venue? An event centre is a big step: GTA licensing, the coming event-space standards, a fire certificate, and a much higher Assembly fee category (an event centre's yearly fee in the STMA 2025 list was GH¢800 to 1,000 depending on grade, Source: STMA Fee-Fixing 2025).

Records for loans, succession and ethics

• Lender-ready records: 12 months of cash books, profit and loss, balance sheets, bank and MoMo statements, VAT and tax receipts, stock register, signed contracts.
• Succession: name and train a deputy who can run an event and open the store if you are ill; keep passwords and supplier contacts in a sealed note.
• Code of ethics: honest prices with no hidden charges; deposits kept safe; respect for families in grief; no photos without permission; safety before profit; pay crew and suppliers on time; protect guest data.

Your 12-month cash forecast (example)

Assumptions (all examples): opening cash GH¢23,500; sales excluding VAT as shown; clients pay in the month of the event; direct costs including any VAT are 50% of sales; VAT paid each month is 16% of the previous month's sales (20% output less about 4% input; the first month pays the 6,640 owed from the worked month); fixed cash costs GH¢12,166 a month (rent 1,200; other overheads 1,500; staff and employer's SSNIT 3,616; loan 1,850; drawings 4,000); income tax set aside GH¢1,000 a month.

Yearly sales are GH¢424,000 excluding VAT. The lowest closing cash is GH¢21,194 in January. The forecast ignores deposits, customer credit and stock replacement: add them in your own forecast.

Capstone: present to a panel

Your pack:

Steps

1. Prepare a 10-minute presentation: who you are, the market, your services, safety, people, money, risks, what you ask for.
2. Practise twice with a timer.
3. Present to the panel (trainer plus two outside members).
4. Answer questions for 10 minutes.
5. Write down the panel's advice and update your plan.

Check yourself

1. Name three parts of a simple quality system.
2. When should you buy more stock?
3. Name three things a lender wants to see.

1. Name the zones you would plan for an 800-guest funeral.
2. What crowd density marks the start of crush risk?
3. Under Act 491, what may the police do if they think a special event may endanger public safety?
4. Name two types of insurance an events business should ask about, and how to check an insurer.
5. Name the four coaching steps and two Labour Act rules for supervisors.
6. What is utilisation, and what does low utilisation tell you?
7. What does an ORC business-name registration cost in 2026?
8. Why might an event service register for VAT from the start, and what must you do before deciding?
9. What is the PAYE on a GH¢2,000 salary, and the employer's SSNIT?
10. In Ekow's month, what were VAT owed and free cash?
11. What is the difference between a 50% margin and a 50% mark-up on a cost of GH¢4,800?
12. Name five items for the capstone pack.

Best next reads: Event Planning, Decoration and MC Levels 1 and 2; the hub's Money Skills Level 2, Entrepreneurial Thinking Level 2, Catering, Pastry and Street Food Level 3 and First Aid and Community Health Helper manuals.

What this module does not cover: cooking and food safety (see the catering manuals), electrical installation (certified electricians only), legal drafting of contracts (use a lawyer for big contracts), and detailed public procurement rules.

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