About this module
Level 2 ended with eggs sold and a cost per crate. Level 3 puts you in charge: of the flock, the people, the money and the future.
Who it is for. People who have finished Layers in Lay Level 2, or who run a laying flock and can show the same skills. Ghana's TVET framework has eight levels. National Proficiency II covers mostly routine tasks under limited supervision and leads to National Certificate I; National Certificate I covers intricate and varied activities with minimal oversight. This module is written for that next step. That is an honest comparison, not an accreditation.
The farm. Written for a commercial flock of 1,000 to 5,000 hens. The examples use 1,000 and 2,000 hens.
CTVET status. CTVET has no poultry programme; its accredited agriculture programmes are cashew, mango and oil palm. The nearest real standard is the ILO's harmonised occupational standard for poultry farming. This module is not a CTVET curriculum and gives no CTVET qualification.
Example numbers. Every GH¢ figure marked example is invented for practice. Prices change. Use your own quotes and your own records.
Bridge from Level 2: what you already know
- Hen-day %, feed per 10 eggs, FCR and the Hy-Line Brown targets
- Light to 16 hours, never shorter in lay; feed phases and calcium
- The egg-drop checklist and the egg withdrawal rules for drugs
- Cage or deep litter; heat stress above 33 °C
- Grading by shell and size; pointed end down; cool storage
- Ledger, cost per crate and break-even price
- Selling to schools, shops and hotels; spent hens and manure
Level 2 did not cover supervising a team, running a vaccination programme, working with a lab, buying feed in bulk, registering a farm business, double-entry style books, depreciation, or a 12-month plan. This manual does. It also repeats every safety gate from Levels 1 and 2.
How the module works
Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 70% of the time is practical.
Unit 1 · Run a commercial flock
A farm of 2,000 hens is run by numbers read every day and by people who know what they must do.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Set flock targets | sets weekly targets from the breed standard and compares each week |
| 1.2 Keep performance records | records hen-day %, hen-housed %, mortality, feed, FCR and egg weight |
| 1.3 Plan the flock cycle | plans pullet purchase, all-in all-out, cleaning and spent-hen sale dates |
| 1.4 Supervise workers | writes duties, a daily routine and a check-list for workers |
Range. A flock of 1,000 to 5,000 hens (training flock or records). Evidence. Targets sheet; a month of records; flock calendar; worker duty sheet.
Targets from the breed standard
Hy-Line Brown peaks at about 94–98% around weeks 27–28, then falls slowly to about 80–86% at week 80. Each hen housed lays about 352–374 eggs to week 80. Feed intake is about 110–118 g per hen a day from week 28, and FCR about 2.06–2.15 from week 20 to 60. Copy these into a target line for each week. Then compare your actual line with it. A gap that lasts three or more days needs a reason.
Records at commercial scale
| Measure | Formula | Why |
|---|---|---|
| Hen-day % | eggs today ÷ hens alive today × 100 | the daily health signal |
| Hen-housed % | eggs today ÷ hens housed at the start × 100 | counts deaths against you |
| Weekly mortality % | deaths in week ÷ hens at start of week × 100 | above 0.1% a week, have dead birds opened |
| Feed per hen per day | feed given ÷ hens alive | catches wastage and intake drop |
| FCR | kg feed ÷ kg eggs | the efficiency of your feed money |
| Water per hen | water used ÷ hens | the first warning of trouble |
Flock sums
A house started with 2,000 hens. Today 1,880 are alive and 1,700 eggs were collected. The flock ate 216.2 kg of feed. Average egg weight is 62 g.
- Hen-day %?
- Hen-housed %?
- 12 hens died this week; the week began with 1,892. Weekly mortality %?
- Egg mass today in kg, and FCR for today?
The flock cycle
- All-in all-out. One age in a house; empty, clean, disinfect and rest between flocks (see Level 1 for the cleaning steps).
- Plan the next flock 4–6 months ahead. Book point-of-lay pullets, confirm the vaccination record of the supplier, and fix the date you will sell spent hens.
- Do not restock until the Veterinary Services and Animal Production Directorates have certified your biosecurity and management practices, after an outbreak.
Supervising workers
Write a one-page duty sheet for every worker: what, when, how, and what to report. A daily routine for a 2,000-hen house could be: first walk (deaths, water, feed, litter); light check; egg collection; feed round; second walk; record entry; evening lock-up and biosecurity. Walk the house with the worker for a week, then check the records and a sample of the work. Praise correct work in public and correct mistakes in private. Dangerous or illegal work is never ordered.
Who counts the eggs? Never let the person who sells the eggs be the only person who counts them. Count at collection, count at the store, compare with sales.
Targets and routine
- Build a weekly target line for your breed from the Hy-Line standard and plot a month of your records against it.
- Calculate hen-day %, hen-housed %, mortality and FCR for one week.
- Write a one-page duty sheet and daily routine for a house worker.
- Draw a flock calendar for the next 18 months with pullet order, vaccination weeks, cleaning and spent-hen sale.
Read the gap
Find a week when your flock fell below target. Write three possible causes and what you would check first.
Unit 2 · Biosecurity, vaccination and bird-flu readiness
Bird flu moved from one farm to twelve in weeks. Rules written down and followed stop it.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Run a biosecurity programme | sets zones, entry rules and visitor, vehicle and tray controls |
| 2.2 Keep a vaccination programme | follows a calendar agreed with the vet and records every dose |
| 2.3 Be ready for avian influenza | knows the signs, the duty to report and the first actions |
Range. One farm of 1,000 to 5,000 hens. Evidence. Biosecurity plan; vaccination calendar and record; outbreak action sheet.
Zones and rules
- Outside zone: gate, parking, visitor log.
- Buffer zone: changing room, boot dip, wash basin, clean clothes.
- Bird zone: the houses. Only trained staff enter, in farm boots and clothes, one house at a time (youngest birds first, sick birds last).
Control vehicles, egg trays, crates and feed sacks: trays coming back from market are a known path for disease (see Level 1). Control rodents and wild birds. Do not share equipment, workers or feed trucks with another farm.
What happened in Akatsi South
In May 2025 H5N1 started on one farm in Akatsi South and reached 12 of 15 farms. The risks named were poor biosecurity, wild birds and rodents, shared feed mills, workers moving between farms and maize bought across the border. Your plan must close each of those doors.
Vaccination programme
Level 1 gave the schedule to week 16. In lay, one breeder advises repeating live Newcastle disease and infectious bronchitis vaccines every 6–8 weeks and vaccinating free-range hens against egg drop syndrome. In Greater Accra every layer tested had met infectious bronchitis, and 39% had met Mycoplasma. Agree your calendar with your district vet and record for every dose: vaccine, batch number, expiry date, route, date, person, and cold-chain notes.
Vaccinating against avian influenza: whether a vaccine may be used in Ghana was not verified. Internationally, the World Organisation for Animal Health (WOAH) says bird flu vaccination may be recommended only in certain conditions, must be part of a full control plan with biosecurity, movement controls and surveillance, and that the decision rests with each country's Veterinary Authority. In Ghana that is the Veterinary Services Directorate. Ask them; do not buy or use any bird flu vaccine without their written permission.
Bird-flu readiness
- Signs: sudden deaths in large numbers, swollen heads, blue combs, bloody discharge, a sharp fall in feed, water and eggs.
- Law: suspected outbreaks must be reported. Report to the district veterinary office the same day and stop all movement of birds, eggs, trays and people.
- Cost of hiding it: in Bono, 24,803 birds and 973 crates of eggs were destroyed in an outbreak. Compensation after 2021 was paid at set rates per bird, per crate and per bag of feed, but farms that moved birds without certification could be destroyed with no payment.
- People: bird flu can infect people. Wear gloves, mask and boots; wash well (see Level 1).
Plan a month of vaccines
Your vet advises Newcastle and IB vaccines every 8 weeks from week 20. Your flock is at week 28. Write the next three vaccination weeks and what you will record each time.
Biosecurity plan
- Draw your farm with zones, gate, changing room, boot dip and egg store.
- Write entry rules for staff, visitors, feed truck and egg buyers.
- Fill a vaccination record for one planned dose.
- Write the bird-flu action sheet: who to call, who stops movement, what to tell staff.
Phone the vet
Ask your district vet which diseases are active nearby and what they would add to your calendar.
Unit 3 · Diagnose, treat and work with your vet
You see the flock every day. The vet sees it for an hour. Together you find the cause.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Collect clinical evidence | records signs, timing, deaths, feed, water, egg quality and house conditions |
| 3.2 Support a vet or lab | prepares birds, samples and history for necropsy and tests |
| 3.3 Treat safely | treats only on a vet's prescription and obeys egg withdrawal |
| 3.4 Follow the health plan | keeps blood-test and review dates |
Range. A flock with a problem record (case study or farm). Evidence. Case history; sampling checklist; treatment record.
Build a case history
Before the vet comes, write one page: age of flock, house, when the problem began, number sick and dead each day, feed and water change, egg count and shell quality, light and heat records, vaccines given, anything new on the farm. Add a few freshly dead birds in a clean bag, kept cool, and a few live sick birds. Do not carry sick birds across other farms.
Check in this order when eggs drop
Water, feed intake and phase, light hours and timer, calcium and grit, heat in the house, deaths opened by a vet, and blood tests every 10 weeks. Add the farm's own records: a change of feed batch, a new worker, a broken fan.
Working with the vet and lab
- Ask the vet to explain the likely cause, the test needed and what to change on the farm.
- Keep a register of every visit, test and result.
- Ask for written advice on drugs, dose, duration and egg withdrawal.
- Ask which diseases are common in your area. Infectious bronchitis and Mycoplasma were widespread in Greater Accra layers.
Drugs and eggs: the gate
In a Dormaa study, 24% of farms had antibiotic residues in eggs, and almost all sold eggs during treatment. Enrofloxacin must never be used in hens laying eggs for people. Toltrazuril must not be used in layers or within 6 weeks before lay.
Egg withdrawal gate. Treat only on a vet's prescription. Read the egg withdrawal period on every label. If the label says "not for birds producing eggs for human consumption", never use it in layers. Do not sell eggs during treatment or before the withdrawal ends. Record drug, dose, dates and the day eggs can be sold again. A trainee who sells eggs inside a withdrawal period is Not Yet Competent.
Treatment record
A vet prescribes a drug for 5 days starting Monday 6 July. The label's egg withdrawal period is 7 days after the last dose. What is the last treatment day, and when may you sell eggs again? (Example dates.)
Case file
- Take a flock record with a sudden egg drop and write the case history.
- List the samples you would present and how you would keep them.
- Fill a treatment record with the egg-withdrawal end date.
- Write three questions you would ask the vet.
Health plan
Draw a health calendar for 12 months: vaccines, blood tests, vet visits and cleaning.
Unit 4 · Feed, housing, ventilation and manure
Feed is most of your cost. Air and manure decide how well the hens, the neighbours and the law treat you.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Buy and check feed | compares suppliers on price, delivery, nutrient claims and records |
| 4.2 Check a ration | checks a mix against the breeder's guide and price per kg |
| 4.3 Manage house and air | acts on heat, dust and ammonia; chooses cage or litter with figures |
| 4.4 Manage manure | stores, uses or sells manure safely |
Range. One farm; one ration; one house. Evidence. Feed price table; ration check; house plan notes; manure plan.
Feed buying
Feed is about 70% of the cost of producing eggs. Ghana feed millers say maize makes up 50–55% of poultry feed and soya about 30%. The profit study of 300 Ghanaian layer farms found feed and labour prices cut profit most. So:
- Get three quotes per month for the same product and delivery.
- Write the specification: layer phase, protein and calcium on the label. Ask the supplier for it in writing.
- Check the delivery: weigh sacks, look for damp, mould and insects; keep a sample from each batch.
- Store off the floor, dry, away from rats. Use oldest feed first.
- Track intake and egg output after any change of supplier. If lay falls, tell the supplier.
- Do not mix your own ration without a nutritionist's check; use a tested concentrate (see Level 2).
Feed phases and calcium follow the breeder guide: calcium rises from about 4.0 to 4.7 g per hen a day, with more coarse grit as hens age.
Which feed is cheaper?
Supplier A: GH¢350 per 50 kg bag (example). Supplier B: GH¢330 per 50 kg bag, but hens eat 4 g more per hen a day and lay 1 egg less per 100 hens (example). A 2,000-hen flock eats 115 g each a day on feed A. (1) Cost per kg for A and B? (2) Feed per day for A in kg? (3) Feed per day for B in kg and cost?
Housing and ventilation
- Cage or litter: a 2026 study of 5,000-hen farms in Ghana found cages cost more to set up (GH¢1.72 million against GH¢1.45 million) and earned more over five years; litter stopped paying when feed rose 10%. It is one study and welfare matters; free-range hens face egg drop syndrome from wild birds.
- Heat: above 33 °C, deaths and losses rise; fans help, humid air makes misting useless; keep drinking water below 25 °C.
- Air: dusty, ammonia-smelling air harms birds and workers. Wear a dust mask when cleaning (see Level 1). Fan sizes and inlet areas must come from a qualified designer for your house. No Ghana figure was found. As a guide only, Ontario's agriculture ministry (Canada) sizes hot-weather exhaust fans for closed layer houses at about 7 cubic feet per minute per hen, with at least 2 square feet of air inlet for every 1,000 cubic feet per minute of fan capacity; it aims to keep the house no more than 1–2 °C above the outside temperature once it is over 30 °C. These figures are for closed, fan-ventilated houses, not open-sided Ghana houses. Show them to your designer and confirm locally.
Manure
Poultry manure is sold as fertiliser: a 25 kg bag sold for about GH¢10 in 2022. Keep it dry and covered, away from water and drinking points, and away from neighbours. Dead birds are never dumped: bury deep or compost as your vet advises. The Environmental Protection Act 2025 (Act 1124) now stands where Act 917 did. Whether a farm of your size needs an EPA permit is not verified: ask the regional EPA office.
Feed and house audit
- Get three feed quotes and compare cost per kg and cost per crate produced.
- Inspect a feed delivery with a trainer; record weights and condition.
- Walk the house on a hot afternoon and list five air or heat actions.
- Write a one-page manure plan: storage, buyer, price and safety.
Buyer for manure
Find two vegetable or oil palm farms that buy manure. Record price per bag and how they like it packed.
Unit 5 · Eggs: grade, pack, store, comply and sell
A safe, graded, honest egg earns a buyer for life. A bad one loses the whole contract.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Grade and pack | grades, packs and labels eggs to the Ghana standard |
| 5.2 Store and protect | keeps cool storage, traceability and complaint records |
| 5.3 Know the rules | names the bodies that regulate farm, feed, drugs, eggs and imports |
| 5.4 Read the market | compares sales channels and tracks the price cycle |
Range. Daily production; local buyers. Evidence. Grading record; storage log; compliance chart; channel comparison.
Grading, packing and storage
Ghana's egg standards cover defects, size and weight, storage, labelling and packing. Grades AA and A need clean shells; Grade B may have small stains. Sizes: small 43–53 g, medium 53–63 g, large 63–73 g, very large over 73 g. Pack pointed end down, in a ventilated store, away from chemicals. Cool storage of about 7–13 °C keeps eggs; at about 24 °C eggs can lose a grade a day. Wash only with clean warm water warmer than the egg.
Food safety habits. Wash hands; keep egg stores free of rats, flies and chemicals; never sell cracked or dirty eggs as Grade A; keep a batch record (date, house, tray count) so a complaint can be traced.
Cracked eggs
A farm packs 60 crates a day (30 eggs a crate). 2% are cracked and sold only for chop-bar use at no profit. Farm-gate price is GH¢50 a crate (example). (1) Cracked eggs a day? (2) Value lost at full price?
Who regulates what
| Body | What it covers | What to do |
|---|---|---|
| Veterinary Services Directorate, MoFA | disease control, movement, certification | register your farm; report disease |
| Biometric registration | the government was registering and certifying all poultry farms | ask the district office for the current process |
| Food and Drugs Authority | pre-packaged food registration | ask FDA before selling branded, packed eggs to shops |
| Ghana Standards Authority | egg standard | ask whether certification is needed |
| EPA | environmental permit under Act 1124 | ask the regional office |
| GNFS | fire certificate for premises | apply (Unit 6) |
Imports and bird flu. Ghana has banned imports of day-old chicks, poultry products and feed from named countries after outbreaks, in November 2020, and banned poultry from neighbouring countries and restricted movement in July 2021. Current import rules were not verified: any import of birds, chicks, eggs or feed needs the Veterinary Services Directorate's permission. Do not buy chicks or hatching eggs from an unlisted source.
Sales channels and price cycles
| Channel | Good | Risk |
|---|---|---|
| Farm gate to traders | quick cash | lowest price; traders set it |
| Shops and supermarkets | steady weekly orders | pack, label, credit risk |
| Hotels, bakeries, chop bars | regular, higher price | delivery, invoices, late payment |
| Schools and institutions | volume | tender, slow payment |
| Direct to homes / WhatsApp | highest price | time and delivery cost |
Prices move. In Bono in late 2025 a crate fell from GH¢58 to GH¢45–50 at the farm gate as cheaper Ivorian eggs came in. In Greater Accra about 38,000 crates were unsold and some farms closed. Farm-gate prices of about GH¢45 coexisted with retail prices of GH¢70–75. Farmers also ask for an egg-a-day school policy. A regular seasonal price pattern in Ghana was not verified: keep your own 24-month price record by week and learn it yourself.
Never hold all your eggs in one buyer. If one buyer takes more than 40% of your eggs (author's rule of thumb), you are exposed.
Grade, store and sell
- Weigh 60 eggs, sort by size, grade and pack with batch labels.
- Fill a compliance chart for your farm: the body, the document, the date you will ask.
- Make a one-page comparison of three sales channels with your own prices.
- Start a weekly price record for eggs, feed and spent hens.
Ask the regulators
Phone or visit the district Veterinary office and ask what a layer farm must register and with whom. Write their answer with the date.
Unit 6 · Establish your own layer business
A farm is also a business: a name, a licence, a budget, people and a plan.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Choose a legal form | compares sole proprietor, partnership, company and cooperative |
| 6.2 Register and license | lists each step, body and fee for a layer farm |
| 6.3 Plan premises and start-up | chooses a site and writes a start-up budget and financing plan |
| 6.4 Hire and protect | applies Labour Act basics; plans insurance, safety and marketing |
| 6.5 Write and pitch a plan | writes a one-page plan and pitches it |
Range. A farm of 1,000 to 2,000 hens in the Western Region. Evidence. Legal-form comparison; registration checklist; start-up budget; one-page plan.
Choose a legal form
| Form | Law | Notes |
|---|---|---|
| Sole proprietorship | Registration of Business Names Act 1962 (Act 151) | cheapest; the owner is personally liable |
| Partnership | Incorporated Private Partnerships Act 1962 (Act 152) | two to 21 members; write an agreement |
| Company limited by shares | Companies Act 2019 (Act 992) | liability limited to unpaid shares |
| Cooperative | not verified | ask the Assembly or the Department of Cooperatives |
A VSLA (savings group) shows that groups work when rules are written and kept.
Registration step by step
- Business name or company at the Office of the Registrar of Companies (ORC). A sole-proprietor business name starts from about GH¢130. The ORC's 2026 schedule lists GH¢585 for a company limited by shares plus 1% capital duty on stated capital; confirm on the ORC portal before paying.
- TIN: for individuals the Ghana Card PIN is the TIN, free of charge. Never pay anyone for a TIN.
- Assembly business operating permit from STMA (or your district); unregistered businesses in Sekondi-Takoradi pay a 30% penalty, fees due by 31 March. Ask for the current fee for farms.
- Veterinary Services: register and certify the farm; fee and form not verified.
- GNFS fire certificate: fees published as GH¢250 residential, GH¢500 non-residential, GH¢1,000 commercial plus processing. Check today's fees.
- EPA: ask whether a permit is needed for your size.
- FDA / GSA: only if you sell branded, pre-packed eggs.
Premises and location
- Close to Takoradi, Sekondi or Tarkwa buyers; a road that stays open in the rains
- Mains electricity or a generator budget; a reliable borehole
- Away from other poultry farms, markets and water birds (bird-flu risk)
- Downwind of homes; room for manure storage and for growing
- Allowed by the Assembly: ask before you pay rent or buy land
Start-up budget (example)
| Item | GH¢ (example) |
|---|---|
| House and cages for 1,000 hens | 110,000 |
| 1,000 point-of-lay pullets at GH¢90 | 90,000 |
| Working capital: two months of cash costs | 54,000 |
| Registration, permits, fire certificate | 4,000 |
| Tools, trays, scale, small items | 6,000 |
| Total | 264,000 |
Financing
- Your own savings (aim for 30%), susu or VSLA, microfinance and banks. ADB has a poultry loan package at 10% interest backed by GIRSAL.
- The Ghana Enterprises Agency (GEA) helps MSMEs reach credit. A GEA grant round for 150 persons with disability in 2023 was applied for online. No current round was verified.
- The Assemblies' disability fund rose to 5% in 2026.
- Never pay a "processing fee" to get a grant or loan. Call 292 if someone asks.
Start-up sum
Using the example budget: (1) What is 30% own contribution? (2) What is the loan needed? (3) At 10% a year interest only, what is the interest in year 1?
Hiring and the Labour Act
- A job of six months or more needs a written contract; give a written statement of main terms within two months (s.12, s.13).
- Notice: one month for three years or more; two weeks for less than three years; seven days for week-to-week work (s.17, s.18(4)).
- At least 15 working days of paid annual leave a year (s.20); maximum 8 hours a day and 40 a week (s.33).
- The employer must provide safe conditions and PPE at no cost to the worker.
- Unfair dismissal can be taken to the National Labour Commission (s.63, s.64).
For employees, SSNIT contributions apply; employee share 5.5% was reported, the employer's share and its split between tiers conflicted across sources, so ask SSNIT. Self-employed people are urged to contribute 13.5% of income for at least 12 months. Train apprentices with a written agreement, safety rules and a fair allowance.
Insurance and safety. Get written quotes for fire, theft and stock cover. Insurers will not cover premises without a fire certificate.
Market yourself
WhatsApp Business is a free app with a profile, catalogue and quick replies. A Google Business Profile is free; never pay anyone to "verify" you. Put your farm name and stamp on every tray; post weekly prices and delivery days; take photos of clean houses (with permission) and ask happy buyers for referrals.
Accessibility
Ghana's Persons with Disability Act 2006 (Act 715) is reported to give employers a tax rebate for hiring persons with disabilities. Persons with disabilities have asked to be included in the Nkoko Nkitinkiti poultry programme. Practical changes: ramps, seated-height cages and tables, large-print or app-based egg tally sheets, and working in pairs for catching.
One-page plan and pitch
- Who I am and my farm; legal form and registrations
- The market: buyers, prices, competitors, my channels
- The farm: flock size, house, breed, health and biosecurity plan
- People: who does what; training
- Numbers: start-up budget, cost per crate, break-even, 12-month cash flow
- Risks: bird flu, price falls, feed price, power cuts, and what I will do
- The ask: exactly what I want from the panel or lender
Register and plan
- Compare the four legal forms for your own case and pick one.
- Write your registration checklist with body, document, fee (or "not verified") and date.
- Write a start-up budget with your own quotes.
- Write the one-page plan and pitch it for three minutes.
Site visit
Visit a possible farm site. Record distance to buyers, road, water, power and neighbours.
Unit 7 · Farm books, pricing and growth
Records tell you whether the farm is paying you. Plans tell you what to do about it. See the hub's Money Skills Level 2 for the basics; here we go deeper for a layer farm.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Keep the books | keeps cash book, receipts, stock, debtors and creditors |
| 7.2 Close the month | reconciles cash, MoMo and bank; prepares a profit statement and balance sheet |
| 7.3 Cost and price | costs a crate with depreciation; finds break-even, margin and mark-up |
| 7.4 Forecast | prepares a 12-month cash-flow forecast |
| 7.5 Grow and sustain | plans quality, customer care, contracts, succession and ethics; presents the plan |
Range. One farm or farm case; one month of records; a year's forecast. Evidence. Cash book; month-end set; costing sheet; 12-month forecast; panel presentation.
The books you keep
- Cash book: every money in and out, with a receipt number.
- Receipts and invoices: give a receipt for every sale; number them. For credit buyers, issue an invoice with a due date.
- Petty cash: a small fixed float; top up against slips.
- Stock records: feed (bags in, bags used, bags left), drugs, trays.
- Debtors and creditors: who owes you and whom you owe, with dates.
- Owner and business money are separate: pay yourself a salary; never take money from the till without a record.
Sample cash book page (example; opening cash GH¢2,400):
| Date | Detail | In (GH¢) | Out (GH¢) | Balance |
|---|---|---|---|---|
| 2 Oct | Eggs, 120 crates at 50, cash | 6,000 | 8,400 | |
| 3 Oct | Feed, 20 bags at 350 | 7,000 | 1,400 | |
| 4 Oct | Eggs, 90 crates at 50, MoMo | 4,500 | 5,900 | |
| 5 Oct | Weekly wages | 1,125 | 4,775 | |
| 6 Oct | Vet drugs | 600 | 4,175 | |
| 7 Oct | Eggs, 130 crates at 50 | 6,500 | 10,675 | |
| Total | 17,000 | 8,725 | 10,675 |
Check: 2,400 + 17,000 − 8,725 = 10,675. Then count the real money: cash in hand 3,175 + MoMo 2,500 + bank 5,000 = 10,675. If they differ, find the gap before the month closes.
Month-end routine
- Total the cash book; count cash, check MoMo and bank statements against it (reconcile).
- List debtors and creditors; chase overdue payments.
- Count feed and drug stock; record it.
- Record depreciation.
- Prepare the profit statement and balance sheet.
- File receipts. Pay the tax and SSNIT dates you have noted.
Profit statement and balance sheet
Revenue minus cost of goods sold gives gross profit; minus other costs gives net profit. A balance sheet shows assets, liabilities and equity on one day: assets = liabilities + equity.
Depreciation (straight line). Cages and equipment cost GH¢240,000 (example), life 10 years, no value at the end: GH¢24,000 a year, GH¢2,000 a month. For the flock, treat the pullets as a cost spread over the laying year: a flock costing GH¢180,000 to buy and selling for GH¢76,000 as spent hens (example) loses GH¢104,000, or GH¢8,667 a month over 12 months.
Worked month (example: 2,000 hens, 1,800 crates, GH¢50 a crate, 30 days):
| Item | GH¢ (example) |
|---|---|
| Revenue: 1,800 × 50 | 90,000 |
| Feed: 6,555 kg × 7 | 45,885 |
| Labour (three workers) | 4,500 |
| Vet and vaccines | 2,500 |
| Power and water | 1,800 |
| Trays and transport | 3,200 |
| Permits and small costs | 700 |
| Depreciation: equipment | 2,000 |
| Depreciation: flock | 8,667 |
| Total costs | 69,252 |
| Net profit | 20,748 |
- Cost per crate = 69,252 ÷ 1,800 = GH¢38.47; that is also the break-even price.
- Cash cost (without depreciation) = 58,585 ÷ 1,800 = GH¢32.55 a crate.
- Margin = 20,748 ÷ 90,000 = 23.1% of the selling price. Mark-up = 20,748 ÷ 69,252 = 30.0% of the cost. They are different numbers; do not mix them.
- Break-even crates: fixed costs (labour, power, permits, depreciation) GH¢17,667; variable cost about GH¢28.66 a crate; each crate adds GH¢21.34; so about 828 crates a month cover costs.
Month costing
A 1,000-hen farm (example) sells 900 crates at GH¢48. Costs: feed 23,000; labour 2,500; vet and vaccines 1,200; power and water 900; trays and transport 1,500; permits and small costs 400. Equipment GH¢110,000 over 10 years. Flock bought for GH¢90,000, 950 spent hens sold at GH¢40 after 12 months.
- Monthly depreciation of equipment and of the flock?
- Total costs and net profit?
- Cost per crate?
- Margin and mark-up?
- Cash profit (without depreciation)?
- Price needed for a 15% margin?
Cash-flow forecast
A forecast has four lines: opening cash, money in, money out and closing cash. Month 1 closing becomes Month 2 opening. Build 12 months. Put the big, rare costs in the right month (new pullets, vaccines, insurance, permit renewals, loan repayments) and test a bad case: eggs 10% cheaper, feed 10% dearer.
Three months
Opening cash GH¢10,000 (example). Month 1: in 88,000, out 70,000. Month 2: in 85,000, out 72,000. Month 3: in 80,000, out 95,000 (includes a GH¢25,000 deposit on new pullets). Find each closing cash.
Tax records
Keep every receipt for tax and loans. The Modified Taxation Scheme began on 1 July 2025: instalment up to GH¢20,000 turnover; turnover tax 3% of sales for GH¢20,001–750,000; or the modified cash basis. It is for people not VAT-registered; professionals, owners of several outlets and partners cannot use the first two routes. From 1 January 2026 the VAT threshold for goods rose to GH¢750,000. Whether eggs are VAT-exempt or taxed, and how a company is taxed, was not verified: ask GRA or an accountant.
Pricing strategy and customer care
Price from your cost per crate plus the margin you need, then check the market. Do not copy the lowest seller. Keep prices stable for contract buyers and give a small discount for volume and prompt payment, not for nothing. A farm-gate price is not a shop price. Reply to every complaint the same day; replace a bad egg; record the complaint and what you changed.
Quality, partnerships and tenders
- Quality system: written steps for collecting, grading, packing, cleaning and recording; one supervisor checks them daily.
- Contracts: put in writing the quantity, grade, price, delivery days, payment date and what happens if eggs are late or bad. Get advice before signing.
- Tenders and institutions: schools, hospitals and hotels may buy by tender or contract; keep your registration, tax and fire papers ready.
- Partnerships: a group can buy feed in bulk or share a van or cold room.
Scaling and succession
Grow when your records show profit for six months, your buyers ask for more eggs and your vet and house can carry it. Add one house or one worker at a time. Record your farm so that a family member or manager can take over: a list of buyers, suppliers, vets, passwords, loan papers and standard routines. Write down who owns what.
Ethics. Never sell eggs inside a withdrawal period; never bribe an inspector or buyer; never hide disease; pay workers on time; tell the truth about eggs and prices. A good name is the most valuable asset.
Records for loans and funders
Funders read an executive summary, needs, project description, budget and cover letter. Bring 12 months of cash book, bank or MoMo statements, registration papers, the forecast and quotes. Never give your Ghana Card, passbook or SIM as security to an unlicensed lender.
Capstone: present to a panel
Present your one-page business plan and 12-month cash-flow forecast in 7 minutes, then answer 5 minutes of questions. The panel checks the numbers (cost per crate, break-even, cash low point), the health plan, the registrations and the risk plan. Say "not known" for what you do not know; never invent a figure.
Close a month
- Keep a cash book for a month (real or case) and reconcile cash, MoMo and bank.
- Prepare the profit statement, a simple balance sheet and a costing sheet with depreciation.
- Calculate cost per crate, break-even price, margin and mark-up.
- Build the 12-month forecast with a bad case.
- Present the plan to a panel.
Ask a lender
Ask a bank or microfinance officer which papers they need before lending to a layer farm. Write their list.
Glossary
| Term | Meaning |
|---|---|
| All-in all-out | One age of birds in a house; empty and clean before restocking |
| Balance sheet | Assets, liabilities and equity on one day |
| Break-even | The price or sales volume that just covers costs |
| Cash book | Record of all money in and out |
| Debtor / creditor | Who owes you / whom you owe |
| Depreciation | Spreading the cost of equipment or a flock over its life |
| FCR | Feed conversion ratio: kg feed per kg eggs |
| Hen-day % | Eggs today ÷ hens alive today × 100 |
| Hen-housed % | Eggs today ÷ hens housed at the start × 100 |
| Margin | Profit ÷ selling price |
| Mark-up | Profit ÷ cost |
| Necropsy | Opening a dead bird to find the cause |
| Reconciliation | Matching your book to the bank or MoMo statement |
| Withdrawal period | Days after a drug before eggs can be sold |
Logbook
- Unit 1: targets sheet; weekly records; duty sheet; flock calendar
- Unit 2: biosecurity plan; vaccination record; bird-flu action sheet
- Unit 3: case history; treatment record with withdrawal date; vet questions
- Unit 4: feed quotes; delivery check; manure plan
- Unit 5: grading and storage log; compliance chart; price record
- Unit 6: legal-form comparison; registration checklist; start-up budget; one-page plan
- Unit 7: cash book; month-end set; costing sheet; 12-month forecast
- Every homework, dated
Self-check quiz
- How do hen-day % and hen-housed % differ?
- At what weekly mortality should dead birds be opened?
- Name the three biosecurity zones.
- What is the duty when you suspect bird flu?
- What must you do before treating a flock?
- When may eggs be sold after a treatment?
- Why compare feed by cost per crate, not per bag?
- At what temperature do eggs keep best, and how should they be packed?
- Name three bodies you must deal with to start a farm business.
- What is the difference between margin and mark-up?
- Why is depreciation counted even though no cash leaves?
- Name two things a 12-month cash flow forecast should test.
Further reading and sources
Best next reads: your breed's management guide; the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; the ORC and GRA websites; your district Veterinary Services office.
What this module does not cover: breeder flocks and hatcheries, broilers, feed milling, building and ventilation design (use a qualified designer), company audits and payroll tax, and current fees, loan rates and insurance premiums (get written quotes). Items marked "not verified" must be confirmed with the agency named.
Every source used in this manual is listed, with links, in the Teacher Copy.