Hospitality Services Level 3

Who it is for. People who have finished Hospitality Services Level 2, or can show the same skills, and who want to manage a small guesthouse, lead a housekeeping or front-desk team, or start their own guesthouse or cleaning and laundry business on the Western Region coast. 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 gave you the tools. Level 3 joins them into a running business, adds the licences, the crisis plans and the books, and shows you how to start and grow your own.

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; that split is the author's design for this module, not a CTVET rule.

Every unit ends with a Check yourself of three quick questions, a homework task, and a practical you do with your hands and your logbook. Units 1, 4, 6 and 7 also have a worked exercise with answers for the trainer. All GH¢ numbers marked example are invented for practice. Numbers without that word come from a named source.

Competency standard

Range. A guesthouse of four to nine rooms with a small team, or a housekeeping and laundry unit. Evidence. Run-sheet; rota; room inspection sheet; maintenance log; stock cards; handover note; oral questions.

The size of the job

A guesthouse in Ghana law is an accommodation establishment with a minimum of four rooms and a maximum of nine rooms. Hotels have at least ten lettable rooms. A budget guesthouse (category B) must keep its front office staffed 18 hours a day, seven days a week. That one rule shapes your rota, so start there.

Step 1: write the daily run-sheet

A run-sheet is one page that shows what happens at each hour, who does it and what to check. This is an example run-sheet for a six-room guesthouse. Change it to suit your house.

The TESDA front-office competence list says a receptionist prepares the area, reviews the day's arrivals, allocates rooms, welcomes and registers guests, and finishes with departures and night audit. The run-sheet above is that sequence put on a clock.

Step 2: build a rota that covers 18 hours

The front desk must be staffed 18 hours a day, seven days a week. Here is the arithmetic, step by step.

1. Choose the opening hours: 06:00 to 24:00 is 18 hours.
2. Split them into two shifts: Early 06:00–15:00 and Late 15:00–24:00. Each is 9 hours including a one-hour break, so 8 paid hours.
3. Count the shifts a week: 2 shifts a day × 7 days = 14 shifts.
4. Count the people: if each receptionist works five shifts a week, 3 people give 3 × 5 = 15 shift slots. That covers the 14 shifts with one spare for sickness or leave.
5. Write the rota on the wall, with the manager as the named back-up.

Example rota (E = Early, L = Late, O = off):

Check by counting down each day: every day must show one E and one L. Monday E (Ama) and L (Kofi). Thursday E (Ama), L (Esi). Friday E (Esi), L (the manager). If a day has no E or no L, the front desk is not covered.

Step 3: room status and housekeeping control

Use one set of room-status codes at the desk and in housekeeping. This is an example set; the point is that everyone uses the same words.

The TESDA room-attendant standard says to enter rooms following the establishment's security procedures, to clean in the correct order with minimum disturbance to guests, to check for valuables and damage, and to report anything unusual. Your job as a leader is to check that it happens.

Supervisor inspection. Walk each departure room with a sheet. Use the guest-room minimums in L.I. 2239 as your list: a bed at least 90 × 200 cm single or 140 × 200 cm double, a clean mattress and pillow, a mirror, wardrobe with hangers, bedside lamp, curtains, insect-proof netting, lined waste bin, luggage rack, drinking water and a glass, a fitted lock with a duplicate key held by the manager, and a fresh towel and soap each day. Linen: a clean bed sheet, top sheet and pillowcase for every new guest, and for every second day for stays of two days or more. In the bathroom, the regulation requires impermeable washable walls and floor, lighting and ventilation, a secure door fastener, running water, a covered lined sanitary bin and toilet roll.

Inspection sheet (tick Yes or No; any No gets an action and a name):

Step 4: linen par level and laundry flow

A par level is the number of sets you must own so you never run short. A common rule is three sets per bed: one on the bed, one in the laundry and one clean in the store. This is common practice, not a legal rule. For six double beds, that is 6 × 3 = 18 sets of sheet, top sheet and pillowcases.

Laundry flow, in short: collect, sort and count, check for stains, wash by the care label, dry, press, check quality, store. Stained items are sent to the laundry at once. Keep a linen count book that shows what went out and what came back. A shortage over three weeks usually means theft, loss or poor counting, so investigate fairly.

Step 5: maintenance

Maintenance keeps the house safe and sellable. There are three kinds:

• Reactive: fix it after it breaks.
• Planned (preventive): check on a schedule so it does not break.
• Emergency: safety risk now (exposed wire, gas smell, blocked exit). Stop use of the area and act first.

Fault log. Anyone reports a fault in one book or one WhatsApp group: date, room, fault, who reported, priority (A: safety or room unsellable; B: guest annoyed; C: cosmetic), who is fixing, date fixed. The manager reviews it every morning.

Preventive calendar (an example; times are good practice, not law):

The regulation also requires a first aid kit at reception, firefighting facilities, escape routes and notices, alternate lighting during power failure, pest control and daily refuse disposal. Put each on your weekly or daily checklist.

Step 6: inventory

Inventory is everything you hold to use or sell: linen, toiletries, cleaning chemicals, food and drink stock, spare bulbs, gas. Control it in five steps:

1. List every item, its unit (piece, litre, carton) and a storage place.
2. Set a re-order level: the lowest quantity before you must buy. Rule of thumb: daily use × days to get a new supply + a safety stock.
3. Keep a stock card for each item: date, received, issued, balance.
4. Count monthly with two people. Compare the count to the card; investigate gaps.
5. Lock the store; one named person issues stock against a signed list.

Example: bath soap use is 6 bars a day; supply takes 3 days; safety stock is 12 bars. Re-order level = 6 × 3 + 12 = 30 bars. When the card shows 30, buy.

Chemicals. Keep them in labelled original containers in a locked store, never mix products, and use gloves. Choose one house colour code for cloths and post it on the store door. A common scheme is red for toilets and washrooms, blue for general areas, green for kitchens and yellow for infection areas; the colours are a house rule, not a Ghana law. No Ghana rule on cleaning-chemical labelling or storage was found (not verified).

Step 7: lead the team

• Morning briefing (5 minutes): today's arrivals, special requests, rooms out of order, one safety or service point.
• Delegate with a name and a time: "Esi, room 3 ready by 14:00."
• Handover note: what is done, what is open, cash and keys counted, guests to watch.
• Feedback: praise in public, correct in private; say what you saw, what it caused and what to do next time.
• Staff register: keep staff details including residential address; for category B, next of kin as well.

Check yourself

1. How many hours a day must the front office of a category B accommodation be staffed, and how many days a week?
2. What is a par level, and how many sets of linen do 10 beds need at three sets a bed?
3. Name the three kinds of maintenance.

Competency standard

Range. A four to nine room guesthouse in the Ahanta West or Sekondi-Takoradi area. Evidence. Compliance file; mock inspection sheet; compliance calendar; oral questions.

The map: what a guesthouse must hold

2.1 Category: which box is your house in?

L.I. 2239 lists accommodation categories: A for hotels, resorts and motels (star-classified one to five stars); B for budget hotels, guest houses and motels; C for home stays; D for serviced flats or holiday apartments; and others such as campsites, hostels and ecolodges. The category letters in the printed text have typing errors, so quote the regulation number and the name, not the letter alone.

• Guest house: meets at least the minimum of a one-star but is limited to four to nine rooms.
• Hotel: at least ten lettable rooms.
• Home stay: a private house taking paying travelling guests on a cultural or academic study programme.

So a six-room beach guesthouse is category B. A family house renting a room or two to ordinary tourists may not fit home stay, because the definition ties it to cultural or academic study programmes; which category it falls in is for the GTA to decide, so ask. Only category A is star-classified. A guesthouse is licensed, not star-rated, although the inspection form is titled "Guest House, One-Two Star"; how that label is used in practice was not verified.

2.2 The GTA licence file, step by step

Part A: register the premises (regulation 11). Collect, in one folder:

An inspector examines the premises; the GTA may register or refuse.

Part B: apply for the licence (regulations 13 to 16). To qualify you must be a business entity registered in Ghana, have your premises registered by the GTA, have a manager registered and licensed by the GTA, hold an insurance policy covering operations, and have no serious conviction for fraud or dishonesty. Apply in writing on the prescribed form with: your business registration documents, your TIN registration certificate, your manager's certificate of registration, and the fee. Refused applicants may appeal to the Tourism Appeal Panel, which decides within 30 days. The licence is renewed under section 30 of the Tourism Act; the term was not stated in the regulation, and a platform help page says annual renewal (summary only).

Part C: the manager. The manager must hold a GTA manager licence: at least an HND in tourism or a related subject, or at least five years of industry experience plus the training set by the GTA plus a Police Clearance Certificate. Whether this is enforced on a four-room guesthouse was not verified. Plan for it anyway.

Part D: keep the name honest. Do not use "tourist", "visitor" or "traveler" in the name without GTA permission.

Newer route. In November 2024 the GTA set up a short-term rental regime with an online portal that asks for a Ghana Card or business documents, a TIN and a Ghana Post Digital Address, and gives a six-month provisional licence while reports are collected; fees are on the portal and were not seen. Whether a guesthouse uses this route was not verified.

The older local route. The Sekondi-Takoradi Assembly once required an operating certificate with a business registration certificate, a letter from the tourist board, premises meeting health standards and attendants certified in good health, with an inspection within three working days; the document names the old Tourist Board and is historical, so use it only as a sign that you should expect a local assembly licence too.

2.3 The mock inspection: category B standards

Inspectors check the Second Schedule of L.I. 2239. Use this list, taken from the regulation, to test your own house.

How to mark yourself: Yes, Partly or No. Every Partly or No gets a fix, a cost, an owner and a date. This is a training tool. The regulation, not this list, is the standard.

2.4 Fire safety

A fire certificate is required for non-residential premises including public residential accommodation such as hotels and guest houses under L.I. 1724 (in force May 2003), according to a GNFS statement (summary only). GNFS runs the AFCAS online system for applications, payment and digital certificates. Published fees on the AFCAS charges page were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; which one applies to your guesthouse and today's fees must be confirmed. Owners must have extinguishers inspected and tagged by GNFS-AFCAS licensed Fire Protection Contractors by 28 February 2027, and equipment must carry a QR tag.

The regulation also requires each staff member to be trained once a year in fire action, firefighting facilities, marked escape routes and emergency procedures. Your yearly routine:

1. Book a licensed contractor for extinguisher checks and tags; keep their receipts.
2. Hold a fire drill with all staff; time it; record problems and fixes.
3. Walk the escape routes weekly: doors open, nothing stored, signs lit or visible.
4. Brief every new staff member on day one; brief guests with a notice in each room.
5. Keep the certificate on the wall and a copy in your file.

2.5 Food, health and hygiene

Staff who work in the kitchen, pantry or dining area or handle food must be examined by a medical officer every six months, with copies of reports sent to the GTA; all staff are examined every year. Local assemblies issue a food handler health certificate renewed yearly; one city reported certifying 7,135 of 8,407 handlers screened in 2023 (summary only). Which office does this for Akwidaa and what it costs were not verified; ask the District Environmental Health Officer. The WHO "five keys to safer food" are: keep clean, separate raw and cooked, cook thoroughly, keep food at safe temperatures, and use safe water and raw materials (summary only). Post the five keys in the kitchen in your own words.

The FDA sets rules for some food businesses; whether a guesthouse kitchen serving breakfast needs an FDA permit was not verified. Ask the FDA Western Regional office.

2.6 Guest data and the Data Protection Act

The Data Protection Act, 2012 (Act 843) asks those who process personal data to register with the Data Protection Commission and sets eight principles: accountability, lawfulness, specification of purpose, compatible further processing, quality of information, openness, security safeguards and data-subject participation (summary only). Registration fees depend on the size and type of business and were not retrieved; whether a small guesthouse must register was not verified. Ask the Commission at dpc.gov.gh.

What the regulation makes you collect. For every guest the register must show: name, gender, occupation, date and place of birth, particulars of a Government-issued identification card (and for non-residents the passport number, place and date of issue), nationality, country and address of residence, number travelling together, mode of payment, mode of travel, date and time of check-in, room number and departure time, and for non-residents port of arrival, next destination and purpose of visit; each guest also completes a registration card which the operator submits to the GTA.

Safe habits (good practice):

1. Collect only what the regulation requires.
2. Keep the paper register in a locked drawer; limit who may read it.
3. Do not keep photos of guest IDs on phones or in WhatsApp chats; delete them.
4. Tell the guest why you collect the data.
5. Never sell or share guest details; give them to the police or GTA only through the manager and write down who asked, when and why.

No GTA rule that a Ghana Card is the only accepted guest ID was found; accept any valid Government-issued ID per your written house policy and list examples (passport, Ghana Card, driver's licence, voter ID) only as your policy.

2.7 Labour Act duties for a guesthouse

Read the Labour Act points again from Level 2, and keep these in the staff file: 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 a year (s.20); 12 weeks of maternity leave (s.57); casual workers paid the full daily minimum for each day worked (s.74); and the notice rules for ending a job (s.17). The 2026 minimum wage is GH¢21.77 a day, about GH¢587.79 a month at 27 days. Pay figures seen for hospitality workers were wide and mostly urban: a receptionist GH¢2,113 to GH¢3,811 gross a month for the middle 80% of a small survey; service-industry housekeeper-line pay GH¢1,812 to GH¢4,586; advertised entry-level jobs GH¢500 to GH¢900 (summary only). Pay on the Akwidaa coast was not found; ask three local employers and write down their answers.

2.8 The tourism levy: an open question

Older reports say a levy of 1% is charged on goods and services at tourism enterprises, collected by the GTA for the Tourism Development Fund, and a platform help page says it is paid monthly (all summary only). Whether the rate or the basis changed after 2025 was not verified. Do not copy 1% as a fact. Ask the GTA in writing: what is the rate, on what base (room only or all sales), how often to pay, and where. The examples in Unit 6 show a 1% line as an example only.

2.9 Your compliance file and calendar

Make one folder, paper and a scanned copy, with the headings: business registration; TIN; Assembly permit; GTA licence; manager licence; fire certificate and extinguisher tags; Environmental Health report; police clearance; insurance policy; staff files and medical certificates; training records; guest register procedure; levy and tax receipts. Add a calendar:

Records. Keep tax records in Ghana for at least six years from the end of the year of assessment or VAT period.

Check yourself

1. What is the room range of a "guest house" in L.I. 2239?
2. Who may service and tag fire extinguishers?
3. Name two things the guest register must record for each guest.

Competency standard

Range. A small guesthouse with a team of up to ten. Evidence. Service standards sheet; complaint log; safeguarding policy; crisis plan; drill record; oral questions.

3.1 Service standards: write them down

A standard is a written promise you can check, such as "greet within one minute" or "room ready by 14:00". The TESDA customer-service competence says staff greet customers by house procedure, use verbal and non-verbal communication suited to the guest, show sensitivity to cultural and social differences, identify needs and urgency, deliver promptly and keep rapport. Turn that into your own numbers. This is an example standards sheet:

Local greeting etiquette (greet first, use titles, right hand to give and receive, a few Fante phrases for guests) is local practice and the trainer's knowledge, not a cited source here.

Three ways to measure:

1. Walk-through: you act as a guest once a month and score each touchpoint.
2. Guest feedback: a three-question card or WhatsApp message: What was best? What was not good? Would you stay again?
3. Review score: track your score on booking sites and Google each month.

The 3-minute check. In the dining room, after serving, return within three minutes to ask whether the guest is satisfied.

3.2 Complaints: the four steps and the recovery

Use the four steps from TESDA:

1. Listen to the whole story without interrupting; note details; repeat it back.
2. Apologise sincerely; show empathy; no excuses or blaming others; thank the guest.
3. Act: replace, correct, add or refer to the right person; escalate serious cases; follow up.
4. Record the complaint, who acted and the guest's feedback.

Guests may also complain to the GTA, and persistent complaints of poor service are a ground for suspension of a licence. So a log is also your evidence.

Complaint log columns: date; guest and room; what happened; first response; action; who; date closed; guest satisfied (Yes/No); lesson. Review the log every month and fix the top three causes. A complaint handled well can win a repeat guest; a complaint ignored becomes a one-star review.

Recovery ladder (house policy, example): apology, then fix, then a small gesture (a drink, a late check-out), then the manager's call, then a refund of the affected night. Set who may approve each step and the limit in GH¢, so staff do not wait for you.

Responding to a bad review: reply within one to two days, publicly, calmly, with facts and an invitation to talk offline; never argue, never share the guest's personal details.

3.3 The guest experience on the Western coast

Guests come for the beach, quiet, surf, forts and forest. A 2026 commentary says the region lacks a tourist information centre and that visitors lack reliable information on feeder roads, transport, tides and seasonal access (summary only). That is your chance: make a one-page local guide for every room with the roads, taxi and boat contacts, the clinic, the police station, the market, safe swimming advice and what to do in the rain. Check safe-swimming and boat information with local experts; this book has no verified sea-safety data.

The regional tourism plan covered a long coastline including Akwidaa, Axim, Busua, Butre, Cape Three Points and Dixcove (summary only). National figures show 1,306,962 international arrivals and USD 4.34 billion earned in 2025 (summary only). No occupancy or seasonal visitor data for Akwidaa was found; keep your own records (Unit 6).

3.4 Guests with disabilities

The Persons with Disability Act, 2006 (Act 715) requires owners of places to which the public has access to provide appropriate facilities (s.6), and service providers to make their service available and accessible (s.7) (summary only). L.I. 2239 requires one percent of guest rooms fitted for persons with disability only in a one-star category A hotel; no such rule was found for guest houses, so for a guesthouse it is a good voluntary step supported by Act 715.

Practical adjustments (good practice, costs not found):

Do not assume what a guest needs. Ask each guest.

3.5 Safeguarding: protect children, guests and staff

Child. A child is a person below 18. TESDA's housekeeping training includes recognising sexual exploitation of children and acting to protect them.

The law on trafficking. Under section 6 of the Human Trafficking Act, 2005 (Act 694) a person with information about trafficking shall inform the police and may also inform CHRAJ, the Department of Social Welfare, the Legal Aid Board or a reputable civil society organisation; failing to inform the police is an offence with a fine or imprisonment. Exploitation includes sexual exploitation, forced labour or services, slavery-like practices and removal of organs, and a parent's consent is no defence for a child.

Common warning signs (standard training content, not taken from one cited source; ask the police, DOVVSU or the Department of Social Welfare for local guidance):

The Code is a tourism industry programme that trains staff to recognise and report abuse of children; membership has a fee (summary only).

Staff safeguarding. Write a code of conduct: no harassment, no touching without consent, no alcohol with guests on duty, no staff in guests' rooms except to work, no private photos of guests. Provide a complaint route for staff. Ghana-specific rules on violence and harassment at work in hotels were not verified (summary only).

Drunk guests. Assess by behaviour and drink orders; slow the service; offer water or food; refer to a supervisor; do not touch a guest on the floor but watch and call help; arrange transport or a room. Ghana's own rules on alcohol sales and underage drinking were not found; do not sell alcohol to children and ask the Assembly for by-laws.

First aid. Keep a first aid kit at reception as the regulation requires. Your safe actions are: call for help, stop bleeding with pressure, keep the airway clear and get to a clinic. For more, hold a recognised first-aid course through the Ghana Red Cross or St John; this book does not teach it.

3.6 Crisis management

A crisis is an event that threatens people, property or your name and that routine cannot solve. Plan before it happens.

Crisis plan: one page with six parts.

1. Team: who leads (manager), who deputises, who talks to guests, who talks to the police and media, who records.
2. Scenarios: the list below.
3. First actions for each: five steps at most.
4. Contacts: emergency services (112 is named in other Ghana training; confirm local numbers, not verified), clinic, police, fire station, Assembly health officer, GTA, insurer, electrician, plumber, owner.
5. Communication: what we tell guests, what we tell families, what we say publicly (facts only).
6. Records and review: log what happened and hold an after-action review within a week.

Scenario table (example first actions):

Table-top drill. Read one scenario aloud and ask each person what they would do in the first five minutes. Write the gaps. This costs nothing and shows weak points. Repeat each quarter with a new scenario.

Business continuity. Keep copies of licences on a USB drive or cloud folder, a list of guests with bookings, contact numbers, the insurance policy and a spare key box. Think about what you would do for a week without power, water or phone.

Check yourself

1. Name the four steps for handling a complaint.
2. Under Act 694, who must a person inform if they know about trafficking?
3. Name three scenarios a crisis plan should cover.

Competency standard

Range. A small guesthouse on the Western coast. Evidence. Market survey; rate card; commission calculation; Google profile checklist; booking source log.

4.1 Know your market

Price snapshots for two adults for one night on booking sites in Busua and Butre were: Boko Boko Guesthouse about USD 31 to 34; Afro Beach Eco Resort from USD 28 on one site and USD 42 on another; Green Zion Garden from USD 35; the range across four Busua guesthouses USD 37 to 213 (dates differ; summary only). Treat these as rough only. Local rates in GH¢ and Cape Three Points accommodation data were not found, and demand data (occupancy and seasons) for Busua, Akwidaa and Cape Three Points were not found either.

So do your own survey:

1. Pick five guesthouses or lodges within a short distance.
2. Visit, call or check their online listings on one day.
3. Record: name; number of rooms; room types; rate per night for two; breakfast included; extras (air-conditioning, sea view, WiFi); how they take bookings; review score.
4. Write: your price compared with theirs; what you offer that they do not; what they offer that you do not.
5. Repeat every season.

4.2 Rates and seasons

Occupancy, ADR and RevPAR (from Level 2):

• Occupancy = room-nights sold ÷ room-nights available.
• ADR = room revenue ÷ room-nights sold.
• RevPAR = room revenue ÷ room-nights available = occupancy × ADR.

TESDA's night-audit list includes occupancy, arrivals and departures, room rates and sales performance as standard reports.

Why price changes through the year. Demand rises in holiday weeks and falls in the rains. No verified seasonal data for Akwidaa exists, so make your own: record your occupancy by month from now on. This example rate card only shows the method (not verified for any real place):

Rules for setting rates:

1. Know your costs per room-night (Unit 6); never go below variable cost plus a small contribution.
2. Look at rivals (4.1) and at your own occupancy.
3. Raise the rate when you are nearly full and cut it only when you have a reason and a plan.
4. Use simple offers: three or more nights, a mid-week rate, a family room, a direct-booking gift (for example, a free breakfast).
5. Display the rate and house rules at reception and in rooms, as the regulation requires.
6. If the tourism levy and taxes apply, show the guest the final price clearly. Do not add surprises at check-out.

Occupancy against rate. A house sold 60% at GH¢200 gets RevPAR 0.60 × 200 = 120. A house sold 45% at GH¢280 gets 0.45 × 280 = 126. The second earned more per room and washed fewer sheets (example).

4.3 Booking sites and commission

Booking sites bring guests who do not know you. They charge commission. Guides say Booking.com commonly charges about 15% (a range of 10% to 25%), set in your own contract, on the gross booking, invoiced monthly after check-out; Booking.com's own page could not be read (summary only). Read your own agreement. Example: 15% of GH¢250 is GH¢37.50, so you keep GH¢212.50.

Use booking sites this way:

1. Use them to be found, then turn repeat guests into direct guests.
2. Keep the same rates, photos, rules and cancellation policy on every channel.
3. Do not double-book: update your calendar the same minute a room is sold anywhere.
4. Ask each guest to book direct next time, by WhatsApp or phone, and give a small reason.
5. Record each booking's source (4.5).

4.4 Be found for free

Google Business Profile is free. Hotel-marketing guides give the steps: claim your listing; verify it (by phone, email, postcard or a short video); use your real trading name and address matching your other pages; choose the main category carefully; add many clear photos; reply to every review within about 24 to 48 hours; ask guests for a review at check-out (summary only).

Your 12 steps for the profile:

1. Create or claim the listing on Google Business Profile.
2. Verify it.
3. Add name, address, phone, opening hours and price range.
4. Choose the main category (guest house or lodging) carefully.
5. Add eight or more photos: outside, room, bathroom, breakfast, view, reception, a local scene, the sign.
6. Write a short description in plain words: where, how many rooms, what is special, how to book.
7. List services (WiFi, breakfast, parking).
8. Add the WhatsApp number.
9. Ask each happy guest for a review with a card or a message.
10. Reply to every review, good or bad.
11. Post an update each month.
12. Check the details every season.

WhatsApp Business is a free app with a catalogue, quick replies and a greeting message (summary only). Set up: your logo and photo; address and hours; a catalogue of room types with photos and rates; quick replies for rates, directions, house rules and payment details; an away message after hours. Do not keep photos of guests' IDs in chats (Unit 2).

Social media (a free weekly plan, example):

Rules: get permission before showing any guest; never show room numbers or door locks; use your own photos; reply to messages the same day; keep one honest tone. The same room photos, rates and house rules should appear on Google, the booking sites, WhatsApp and Facebook.

Photos. Take them in daylight with a clean room, open curtains and a phone held level. Show the real room, not a better one. A picture that disappoints becomes a bad review.

4.5 Payments and booking records

Accept cash, mobile money and bank transfer; card only where you have a terminal. Always issue a receipt, count cash daily and reconcile at night. Check the MoMo credit on your own wallet or the merchant app, not only the guest's screenshot (good practice). MTN merchant fee figures differ between blogs (about 0.5% to 1.75%) and no official schedule was found, so ask MTN for the written fee schedule (summary only).

Booking source log: date booked; guest; stay dates; nights; source (walk-in, WhatsApp, phone, Facebook, booking site, Google, referral); rate; commission; net. Every month add up nights by source and net revenue by source. If a source gives many nights but a low net, change how you use it.

Check yourself

1. How is RevPAR worked out?
2. What is a typical commission on a booking site, and where must you check yours?
3. Name two things a Google Business Profile needs to be trusted.

Competency standard

Range. A four to nine room guesthouse, or a one to five person cleaning and laundry business, in Sekondi-Takoradi or Ahanta West. Evidence. Registration checklist; start-up budget; finance plan; one-page business plan.

5.1 Three business ideas compared

A common route for a trainee: work as a supervisor in a licensed guesthouse, start a laundry or cleaning service for several guesthouses, save, and then open your own rooms. A cleaning contract for public areas follows the TESDA public-areas competence: select the right chemicals, barricade wet floors or put up warning signs, wear protective clothing and dispose of waste and used chemicals properly.

5.2 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 small guesthouse or a laundry, a sole proprietor or a partnership is simplest. Move to a company when you take big contracts, share ownership or want to limit your risk. A GTA licence needs a "business entity registered in the country".

5.3 Registration, step by step (guesthouse)

1. Choose the name and check it is free. Do not use "tourist", "visitor" or "traveler" without GTA permission. Register it at the ORC.
2. Tax identity. Your Ghana Card PIN is your individual TIN; a company gets a GRA TIN after ORC registration.
3. Premises papers: tenancy or ownership proof, building permit, site plan, Environmental Health report, police clearance, fire certificate (Unit 2).
4. Assembly business operating permit from the Assembly where the house stands (Ahanta West for Akwidaa, Sekondi-Takoradi for Takoradi). The STMA runs a portal; fees follow its fee-fixing resolution; renew each year. Ahanta West fees were not verified.
5. GTA registration and licence (Unit 2), with your licensed manager. Fees not verified.
6. Insurance with a National Insurance Commission licensed insurer; the licence requires an insurance policy covering operations.
7. Register workers with SSNIT when you hire.
8. Open a business bank or MoMo account, separate from your own.
9. Data Protection Commission: ask whether you must register (Unit 2).
10. Opening check: a mock inspection (Unit 2), then open.

Tax. Residents with business income only and no VAT registration may use the Modified Taxation Scheme: fixed instalments up to GH¢20,000 turnover, and 3% of turnover from GH¢20,001 to GH¢750,000; professionals, owners of several businesses or outlets and partners are excluded. Companies pay 25% standard.

VAT, an open question. The VAT Act 2025 (Act 1151) has VAT at 15% plus NHIL 2.5% and GETFund 2.5%, about 20% in all, from 1 January 2026; the registration threshold for goods is GH¢750,000, but for taxable services there is no turnover threshold, and a taxable person registers within 30 days of starting. A VAT-registered business cannot use the Modified Taxation Scheme. Whether room hire, breakfast and laundry count as taxable supplies for a small guesthouse was not verified. Ask GRA Takoradi in writing before your first booking, and keep the reply.

If VAT applies (example): a net rate of GH¢250 becomes 250 × 1.20 = GH¢300 for the guest. If you keep a sticker price of GH¢250 inclusive, the net price is 250 ÷ 1.20 = GH¢208.33 and the tax is GH¢41.67. Rates and pricing must be shown clearly.

Withholding tax. Clients that are withholding agents may take 7.5% from payments for services, and you ask for a withholding tax certificate. Rent is withheld at 8% for residential and 15% for non-residential property; check who withholds when you rent premises.

5.4 Registration, step by step (cleaning and laundry)

1. Choose a name; register a business name (GH¢130).
2. Get your TIN.
3. Assembly business operating permit.
4. Insurance for staff and equipment; ask the NIC licensed insurer about public liability. Compulsory covers were not verified.
5. Wastewater and detergent rules for a laundry: ask the Environmental Protection Authority (EPA) Takoradi and the Assembly (not verified).
6. SSNIT registration of staff.
7. A written contract template for clients.

The same VAT question applies: laundry and cleaning are services, so the no threshold rule may apply. Ask GRA.

5.5 Premises and location

A guesthouse needs: road access you can use all year; water supply and a storage tank (the regulation requires water storage); reliable power or a generator; mobile network; beach, forest or sights nearby; security; neighbours who accept guests; and enough land for parking. Ask the Environmental Health officer whether the plot is in an eco-sensitive area, because an environmental impact assessment is required when a facility has forty rooms or is in an eco-sensitive area. The regulation does not name Cape Three Points or Ankasa. Land ownership checks and tenancy rules for Ghana were not verified; use a lawyer and a signed tenancy agreement.

Rent or buy? For a first business, rent a house that can be fitted with at least four rooms, and ask for a long lease so your furnishing money is not lost. Get every promise from the landlord in writing.

A laundry or cleaning base needs: a roofed space, drainage that does not pollute, safe power and water, a place to dry, and a road for pick-ups. Near guesthouses and clinics is best.

5.6 Furnish to the regulation

The L.I. 2239 room minimums (Unit 1) tell you what to buy: a room of at least 16 m² with a bathroom area, a bed at least 90 × 200 cm single or 140 × 200 cm double, a clean mattress, a pillow, an armchair for each person, a wardrobe at least 1.5 m by 2 m with at least four hangers, a writing table and padded chair, a lamp for each person, curtains or blinds, insect-proof netting, a bedside cabinet, ventilation, a lined bin, a luggage rack, a rug, drinking water and a glass; and a bathroom of at least 4 m² with washable walls and floor, basin, shower with curtain, running water, towel rails and a soap dish. Check each room against it before you buy.

Buy well: get three written quotes for each large item; ask for a guarantee; pay by traceable means and keep receipts; prefer strong simple furniture to fancy items. Do not buy by price alone: a bed that breaks in six months costs more than a good one.

5.7 Start-up budget: a six-room guesthouse (example)

All figures are example numbers for practice; get your own quotes. The fire certificate figure is the published AFCAS commercial fee, which you must confirm. The ORC fee is from the ORC. GTA fees are not verified, so there is a line to add them.

The 13,162 comes from the example fixed cash costs in Unit 6 (wages 7,400; employer SSNIT 962; electricity 2,200; water 450; internet and phone 350; repairs 700; marketing 300; MoMo and bank charges 250; insurance 250; licence set-aside 300).

5.8 Start-up budget: a small laundry (example)

The laundry's monthly costs and price are in Unit 6. Get written quotes from at least three Takoradi suppliers: this book has no verified prices for machines, detergent, water or power.

5.9 Pricing a cleaning contract (example)

A clinic wants two cleaners on site for the month. Your costs (example): two cleaners at GH¢1,000 each = 2,000; employer SSNIT 13% = 260; supplies 600; transport 300; equipment depreciation 100. Total direct cost = 2,260 + 600 + 300 + 100 = GH¢3,260. Add 10% for your overhead and supervision = 326, making 3,586. You want a margin of 25% of the price: price = 3,586 ÷ 0.75 = GH¢4,781.33; profit = 4,781.33 − 3,586 = GH¢1,195.33. If the client withholds 7.5% tax (a withholding agent), you receive 4,781.33 − 358.60 = GH¢4,422.73 now and use the certificate to offset tax later.

5.10 Finance

Own savings; a susu or VSLA group; microfinance; bank loans; and 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. Borrow only what your forecast can repay.

Example finance plan: start-up money needed 154,506 (5.7). Sources: savings 60,000; a susu or VSLA group 20,000; a loan 40,000; total 120,000. Gap = 154,506 − 120,000 = GH¢34,506. Options: open with four rooms; share the rent; borrow less and start slowly; delay the washing machine.

5.11 Hire, protect and insure

Staff for a six-room guesthouse (example): a manager (licensed), a receptionist, two housekeepers, a night guard, and extra hands in peak weeks. The regulation expects at least half the staff to be literate in English and trained at a recognised hospitality institute, and expects uniforms, ID badges and annual medicals.

Employer duties: a written contract for jobs 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); 12 weeks of maternity leave (s.57); casual workers paid the full minimum for each day (s.74). The minimum wage is GH¢21.77 a day in 2026. 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. Injured workers, including casual workers, are compensated whoever was at fault (summary only).

Apprentices and trainees: give a written agreement, teach safety first, supervise, and pay as agreed. Hire people with disabilities for roles that suit them (see Accessibility).

Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. A GTA licence needs a policy covering operations. Premium costs and compulsory covers for a small firm were not verified; ask two insurers for written quotes.

5.12 Accessibility

The Persons with Disability Act 2006 (Act 715) bans job discrimination and requires accessible places (Unit 3). Many hospitality tasks are workable with simple adjustments (good practice; ask each worker, do not assume):

Assemblies' disability funds and GEA support are possible sources; ask what is open now.

5.13 Market yourself

Use a WhatsApp Business profile, a free Google Business Profile, a clear signboard, price lists, photos and referrals from guesthouses, schools and churches. For laundry and cleaning, hand a card and a free sample to the guesthouse manager and ask for a one-week trial.

5.14 The one-page plan and pitch

Fit on one page: customers; service and prices; location; start-up cost and finance; monthly costs and break-even; licences you need and who gives them; how you will advertise; team; safety and ethics rules; 12-month forecast headline (Unit 7).

Check yourself

1. What does it cost to register a sole-proprietor business name at the ORC in 2026?
2. Name three papers needed to register a guesthouse premises with the GTA.
3. What does the VAT Act say about the turnover threshold for services?

Competency standard

Range. A six-room guesthouse (and a small laundry). Evidence. Night-audit sheets; cash book; stock cards; payroll; reconciliation; month-end pack; forecast.

All GH¢ numbers in this unit are example numbers, checked by script, except the tax rates, SSNIT percentages, minimum wage and PAYE bands, which come from named sources.

6.1 The core rule

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

6.2 The night-audit sheet (daily takings)

TESDA's night audit means checking all transactions are posted, finding and reconciling differences, verifying room rates and status, and completing reports on rates, occupancy, arrivals and departures, and sales by department. One day, example:

Check: 750 + 200 + 40 = 990; 600 + 390 = 990. Occupancy that day = 3 ÷ 6 = 50%; ADR = 750 ÷ 3 = 250; RevPAR = 750 ÷ 6 = 125. The night auditor signs; the manager checks the cash against the sheet next morning. Any difference is written down and explained, never hidden.

6.3 The cash book

Every receipt and payment, in date order, with a running balance. Example page:

Check: receipts 990 + 1,240 + 750 = 2,980; payments 400 + 500 + 300 + 500 = 1,700; closing 20,000 + 2,980 − 1,700 = 21,280.

Receipts and invoices: number them in order, sign and date, keep copies. Petty cash: a float with a voucher for every spend; top up to the same amount. Debtors and creditors: a list of who owes you (for example a company that pays after the stay) and whom you owe, with due dates.

6.4 Measures: occupancy, ADR, RevPAR and break-even

Use Unit 4's formulas. A month, example: 6 rooms × 30 days = 180 room-nights available; 90 sold; ADR 250; room revenue 90 × 250 = 22,500; occupancy 90 ÷ 180 = 50%; RevPAR 22,500 ÷ 180 = 125. Occupancy is a standard night-audit report item.

Break-even (rooms only). Variable cost per occupied room-night (example): guest consumables 12; average Booking commission 11.25 (1,012.50 ÷ 90); levy at 1% 2.50 (example only; rate not verified). Total variable = 25.75. Contribution = 250 − 25.75 = 224.25 a night. Fixed costs a month (wages 7,400; employer SSNIT 962; electricity 2,200; water 450; internet and phone 350; repairs 700; marketing 300; MoMo charges 250; insurance 250; licence set-aside 300; depreciation 590) = 13,752. Break-even nights = 13,752 ÷ 224.25 = 61.3, so 62 nights; that is 62 ÷ 180 = 34.4% occupancy. Below this, the house loses money on rooms alone.

6.5 Stock

For each item keep a stock card: date, received (quantity, cost), issued, balance. FIFO (first in, first out) means the oldest stock is used first, so the issue cost uses the oldest price. Example, bath soap: opening 100 bars at 2.50 = 250; bought 200 bars at 2.80 = 560; issued 220 bars. FIFO cost of issues = 100 × 2.50 + 120 × 2.80 = 250 + 336 = 586. Closing = 80 bars × 2.80 = 224. Check: 250 + 560 − 586 = 224.

Monthly count: two people count; compare with the card; investigate gaps; adjust only with the manager's signature.

6.6 Wages, SSNIT and PAYE

PAYE 2026 monthly bands: the 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 employee's SSNIT 5.5% first. The bands apply from 1 September 2026 under the Income Tax (Amendment) Act 2026. Casual workers pay 5%. The employer's 13% is a cost to the business; PAYE and SSNIT are paid by the 15th and 14th. A month-end payroll, example:

Worked line (receptionist): 1,500 × 5.5% = 82.50; taxable = 1,417.50; tax: 588 at 0 = 0; 80 × 5% = 4; 100 × 10% = 10; the rest, 1,417.50 − 768 = 649.50 × 17.5% = 113.66; total PAYE 127.66; net = 1,500 − 82.50 − 127.66 = 1,289.84.

Pay to SSNIT: employee 407.00 + employer 962.00 = 1,369.00 by the 14th (the employer pays 13.5% to SSNIT Tier 1 and 5% to a private Tier 2 trustee; a late fee is 3% a month). Pay to GRA: PAYE 621.79 by the 15th. Check that no worker's basic is below the minimum wage of GH¢21.77 a day.

6.7 Depreciation

Straight line = (cost − salvage) ÷ useful life. Example: furnishing for six rooms costs 54,000; salvage 6,000; life 8 years: (54,000 − 6,000) ÷ 8 = 6,000 a year = 500 a month. Washing machine and laundry kit 6,000; salvage 600; life 5 years: 1,080 a year = 90 a month. Depreciation is a cost you do not pay in cash that month; it shows the equipment wearing out, and reminds you to save for replacement.

6.8 The month-end routine

1. Total the cash book and agree the closing balance with cash in hand and the MoMo wallet.
2. Reconcile the MoMo or bank statement to the cash book and list differences.
3. Update stock cards and count stock; list debtors and creditors.
4. Post payroll, SSNIT, PAYE, depreciation and set-asides.
5. Make a trial-style check: total debits equal total credits.
6. Write the income statement.
7. Write the balance sheet.
8. Check next month's cash; file the records.

Reconciliation, example. Cash book shows 12,450. The MoMo statement shows 13,260. Differences: MoMo charges of 90 not yet in the book; a guest transfer of 900 not yet entered. Adjusted book balance = 12,450 − 90 + 900 = 13,260, which agrees with the statement.

6.9 Example month: income statement

Net profit is 8,830.50 ÷ 26,100 = 33.8% of income. If the owner draws 2,000, then 6,830.50 stays in the business. Cash and profit are not the same: note that a debtor of 1,500 has not yet paid.

6.10 Example month: balance sheet and trial check

Opening position (example): cash 20,000; consumables stock 800; furniture 54,000; equipment 6,000; loan 20,000; owner capital 60,800 (20,000 + 800 + 54,000 + 6,000 − 20,000).

During the month: cash sales 24,600; debtor 1,500 (a company paying later); consumables bought on credit 1,200; food cost paid 1,200; net wages paid 6,371.21; electricity, water, internet, repairs, marketing, MoMo charges and insurance paid in cash 4,500 (2,200 + 450 + 350 + 700 + 300 + 250 + 250); owner drawing 2,000. Unpaid at month-end: SSNIT 1,369.00; PAYE 621.79; Booking commission 1,012.50; supplier 1,200; licence set-aside 300; levy 225.

Cash at month-end = 20,000 + 24,600 − 1,200 − 6,371.21 − 4,500 − 2,000 = 30,528.79.

Assets 92,358.79 = liabilities 24,728.29 + equity 67,630.50.

Trial-style check. Total debits: cash 30,528.79; debtors 1,500; stock 920; furniture at cost 54,000; equipment at cost 6,000; expenses including cost of sales 17,269.50; drawings 2,000 = 112,218.29. Total credits: accumulated depreciation 590; loan 20,000; payables 2,212.50; SSNIT 1,369; PAYE 621.79; licence and levy provisions 525; capital 60,800; sales 26,100 = 112,218.29. Debits equal credits.

6.11 Tax records and the open questions

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; provisional tax quarterly; annual return within four months of year-end; the Assembly permit by 31 March.

Illustration only (example). If this month's income repeated for twelve months, turnover = 26,100 × 12 = 313,200. Under the Modified Taxation Scheme, 3% of turnover = 9,396 a year (if you are eligible and not VAT registered). A company would pay 25% of profit: 8,830.50 × 12 = 105,966; × 25% = 26,491.50. Real tax depends on your legal form, deductions and registration; ask GRA or a licensed accountant.

Free tools. Excel or Google Sheets; Zoho Books free plan (one user plus an accountant, 1,000 invoices a year, revenue under US$50,000; summary only); Wave (summary only). From 1 January 2027 the 2025 edition of IFRS for SMEs applies to companies using it.

6.12 A small laundry: costing

Example laundry for nearby guesthouses: 6 loads a day of 8 kg, 26 working days a month = 156 loads and 1,248 kg. Price GH¢10 a kg (example) gives income 12,480.

Cost per kg = (3,588 + 4,410) ÷ 1,248 = 7,998 ÷ 1,248 = GH¢6.41. Variable cost per kg = 23 ÷ 8 = 2.875. Break-even = fixed costs ÷ (price − variable cost per kg) = 4,410 ÷ (10 − 2.875) = 4,410 ÷ 7.125 = 618.9, so 619 kg (about 78 loads). Water, power and detergent prices in Takoradi were not found; replace the example figures with your own quotes.

Check yourself

1. What is the accounting equation?
2. How do you work out straight-line depreciation?
3. By what dates must SSNIT and PAYE be paid each month?

Competency standard

Range. A small guesthouse or a cleaning and laundry business. Evidence. Procedures; audit sheet; loan file checklist; one-page plan; forecast; panel score sheet.

7.1 Quality systems

Standard operating procedures (SOPs). An SOP is a one-page, numbered description of how to do a job so anyone can do it the same way: cleaning a departure room, check-in, night audit, handling a complaint, opening the store. Write each SOP in six lines: purpose; who; tools; steps; checks; what to do if something goes wrong. The Level 2 "house standards" project becomes your set of SOPs.

Audit cycle. Every month, walk the house with your inspection sheets (Units 1 and 2) and score rooms, kitchen, staff files, records and safety. Every quarter, mark yourself against the L.I. 2239 category B checklist. Every year, ask an outside person, such as a trainer or an experienced manager, to mark you. Record each finding, a name and a date; close each action and check it.

Feedback loop. Collect guest feedback (Unit 3), read it weekly, fix the top three issues each month and tell staff what changed. Staff who see their ideas used report problems sooner.

Train your team. Keep a training record: each person, topic, date, trainer. The regulation expects annual fire training and medical checks, and wants staff trained in hospitality, health, security and fire safety, with regular training at recognised hospitality institutes. HOTCATT in Accra offers front office, housekeeping and food and beverage short courses and has been accredited by CTVET to offer proficiency and certificate programmes; its fees and any Western Region intake were not found.

7.2 Pricing strategy

Price from cost, not from fear, and check against the market:

1. Cost-plus: variable cost per night + share of fixed costs + margin (Unit 6).
2. Market: compare your five competitors (Unit 4).
3. Value: price higher if you offer something rare (sea view, quiet, a very good breakfast, accessible rooms, a local guide).
4. Season: your rate card (Unit 4).
5. Review twice a year: raise rates when you are nearly full; test offers when you are not.

Never lie about what you sell. A guest who finds a smaller room than the photo will not return and will tell others.

7.3 Grow without breaking the rules

Add rooms: a warning. A guest house is four to nine rooms; a hotel is at least ten lettable rooms. When you add the tenth room your house may become a different category with higher standards, star classification and different fees. Ask the GTA before you build. The same applies to how many rooms you advertise.

Other ways to grow (often lower risk):

7.4 Partnerships

Partnerships bring guests and income without a big cost. Ideas for Akwidaa and the coast (suggested, not verified):

• Guides and boat operators: share a price list and agree a clear commission.
• Surf, dive, birding or farm tour operators: package a stay and an activity.
• Restaurants and chop bars: agree a standard of food hygiene and of service and refer guests both ways.
• Schools, universities and NGOs: study visits and workshops can bring groups; check whether a "home stay" for study programmes or a guesthouse category applies.
• Suppliers: agree delivery days and a monthly account after you have paid on time for three months.
• Community and chiefs: talk to them early; share benefits such as local jobs and purchases.

Write each partnership down: who does what, who pays what, how long, how it ends, and what to say about it to guests. Never agree to anything that needs you to break a licence rule.

7.5 Contracts and tenders

Contract basics: put every job in writing: scope, price, payment dates, who supplies what, how long, how either side ends it, and who is liable for damage. Start with schools, clinics, churches, farms, guesthouses and small offices. Bigger buyers may ask for tax clearance, insurance and proof of qualifications (not verified). Public procurement rules for cleaning or accommodation contracts were not verified; ask the Assembly's procurement office or the Public Procurement Authority how to be listed.

Writing a quote or tender:

1. Read the request fully; list every requirement and deadline.
2. Visit the site; measure the area; count staff and hours needed.
3. Cost it: labour, chemicals, transport, equipment, overhead, margin (5.9).
4. Attach your registration, TIN, tax and SSNIT papers, insurance, references and a sample schedule.
5. State the price clearly, what is included and what is not, and how long the price is valid.
6. Submit on time and in the required format; keep a copy.

Tax on contract income. Withholding tax may be deducted from your fees: services 7.5%, works 5%, goods 3%. Ask the client for the certificate. If your clients are withholding VAT agents, they may withhold 7% of taxable value.

7.6 Records for a loan

Lenders look for: registration papers, TIN, licences, six to twelve months of cash book and MoMo statements, a monthly income statement, a balance sheet, a 12-month forecast, a list of debts and what you will do with the loan. Tidy books are your best collateral. Keep every receipt for six years. Ask the Ghana Enterprises Agency and your bank which support is open to tourism and services businesses.

7.7 Ethics and succession

Succession note: one page saying who runs the house if you are ill, where keys, passwords and papers are kept, who the licensed manager is, and whom to call. Update it every year.

7.8 Capstone: a 12-month cash-flow forecast

A cash-flow forecast lists, for each month, the cash you start with, the cash you expect to receive, the cash you expect to pay, and the cash you end with. A profit does not mean cash: customers who pay late leave you short.

Method:

1. Start with your rooms: for each month, room-nights available × expected occupancy gives nights sold; nights × the rate gives room revenue.
2. Add other income (food, laundry): the example uses 12% of room revenue.
3. Add the cash payments: fixed cash costs (13,162 a month in the example), variable costs (GH¢24 a night plus the example 1% levy line), owner drawings 2,000 and loan repayment 1,000.
4. Closing cash = opening cash + receipts − payments. Next month's opening = this month's closing.
5. Look at the lowest month. Never let it go below zero.

Worked forecast for a six-room guesthouse (all example numbers; seasons not verified for any real place). Opening cash GH¢20,000.

Check with Jan: nights = 6 rooms × 31 days × 55% = 102.3, rounded to 102; room revenue = 102 × 300 = 30,600; other income 12% = 3,672; receipts 34,272; variable costs = 102 × 24 + 1% of 30,600 = 2,448 + 306 = 2,754; payments = 13,162 + 2,754 + 2,000 + 1,000 = 18,916; closing = 20,000 + 34,272 − 18,916 = 35,356. Year totals: 931 nights (42.5% occupancy of 2,190) and room revenue GH¢233,060.

Stress test. Ask "what if?" Cut every month's nights by 30% and keep all else the same (and take owner drawings plus loan repayment as 3,000 a month). The closing cash falls to GH¢3,110.00 in June, goes below zero in July at −2,922.80, and the lowest point is −20,121.30 in November. That tells you to build a cash reserve, lower drawings, delay the loan or agree a repayment holiday, or cut a cost, before the bad months.

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

Check yourself

1. What is the room count of a "hotel" in L.I. 2239, and why does it matter for growth?
2. Name the four numbers in each row of a cash-flow forecast.
3. What is a stress test in a forecast?

1. How many rooms may a "guest house" have under L.I. 2239?
2. For how many hours a day must the front office of a category B accommodation be staffed?
3. Who may service and tag fire extinguishers in Ghana now?
4. What are the four steps of handling a complaint?
5. Under Act 694, whom must a person inform when they know about trafficking?
6. How is RevPAR worked out?
7. What commission do booking sites typically charge, according to third-party guides?
8. What does it cost to register a sole-proprietor business name at the ORC in 2026?
9. A machine costs GH¢6,000, with salvage GH¢600 and a life of 5 years. What is the monthly straight-line depreciation?
10. By which days of the month must SSNIT and PAYE be paid?
11. What does the VAT Act say about a turnover threshold for services?
12. For how long must tax records be kept?

What this module does not cover: a GTA licence, fire certificate or first-aid certificate; GTA fees and licence term, the 2026 tourism levy and VAT treatment of guesthouse services (not verified); first-aid, extinguisher and evacuation training; sea-safety advice; Ghana procurement rules; detailed Ghana laundry, chemical and wastewater rules (not verified).

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