Masonry, Block Laying and Plastering Level 3

About this module

Level 3 is where you stop being the person who lays the wall and become the person who answers for the whole building.

Who it is for. People who have finished Masonry, Block Laying and Plastering Level 2, or can show the same skills, and who want to lead a gang, act as a site foreman or start a building-works business. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

CTVET status. CTVET has block laying and tiling programmes at National Proficiency I and II, and Building Construction at National Certificate I and II. The standards were developed with the private sector, and training is delivered with accredited master craftspersons. This module is not a CTVET curriculum and carries no accreditation. Ask CTVET or the GSDI for the real standard.

Foreign practice. No free Ghana hands-on masonry manual was found. Much of the craft detail here comes from UK, Indian, Nigerian, Australian or South African training material. It is labelled foreign practice each time. Always check it against the site engineer's drawing and the Ghana Standards Authority (GSA).

Not found online. The text of the Ghana Building Code (GS 1207:2018) and any GSA sandcrete-block standard were not found. Strength numbers here come from the Nigerian standard NIS 87:2007 as reported by Structville, which is foreign. Buy or consult the GSA documents.

Prices. No Takoradi 2026 price list for sand, chippings, blocks or labour was found. Every price in this book is an example unless it names a source. Ask three local suppliers for today's price.

Bridge from Level 2: what you already know

Reading plans, scales and sections
Mixing by gauge box, making and curing sandcrete blocks, simple concrete and reinforcement ideas
Quality walls: line, level, plumb, gauge rod, bond, corners and openings
Finishes: two-coat render, floor screeds, crack causes and simple repairs
Estimating blocks, mortar and render, and a first quote
Ladder and low-scaffold safety, and leading a small helper team

Level 2 gave you the craft. Level 3 turns it into a system you can lead and a business you can run.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical. Every unit ends with a Check yourself of three questions.

Unit 1 · Site supervision and quality assurance

The wall you did not inspect is the wall that falls on your name.

Competency standard

Learning outcome	Performance criteria — the trainee…
1.1 Lead a gang	gives clear tasks, checks work, and keeps a daily site diary
1.2 Inspect work in stages	checks setting out, foundations, courses, lintels and render against a checklist
1.3 Test materials	does silt, mix-by-box and block checks, and explains cube tests
1.4 Write a snag list	lists defects with place, cause, action, owner and date
1.5 Keep quality records	files test results, curing logs and sign-offs

Range. A small house or boundary wall with a gang of three to six. Evidence. Site diary; stage inspection sheets; snag list; oral questions.

Why quality assurance matters in Ghana

Studies point to the same causes again and again: no soil investigation, poor design and planning, inferior materials, weak supervision, incompetent contractors and weak enforcement. On 11 multistorey sites in Kumasi, site-made concrete reached only 10 to 18 MPa at 28 days, against a minimum of 25 MPa for buildings in Ghana; water was judged by eye, and curing and testing were rarely done. A study of 90 sandcrete blocks from 30 makers in Sekondi-Takoradi found crushing strength well below recommended standards, with most makers using 1:6 or richer mixes. Quality assurance (QA) means the checks you build into the job so faults are found early, when they are cheap to fix.

Lead a gang

A gang is usually one mason (you or a senior), two or three labourers and an apprentice. Your job changes from laying to leading.

Start-of-day routine (10 minutes)

Walk the site first. Look for hazards (open trenches, loose planks, wet cement spills) and fix or fence them.
Gather the gang. Say today's target in plain numbers (for example "build courses 5 to 8 on the north wall").
Give each person one clear job and show the standard (for example "mortar 1:6 by gauge box, joint 10 mm").
Check PPE: boots, gloves, eye protection, dust mask for cutting.
Write the date, weather, who is present and the target in the site diary.
At the end of the day write what was done, what stopped work, deliveries, and any accident or near miss.

Good supervision is simple. Show once, check early, praise the right thing, correct in private, and write it down. Do not take the trowel from a learner who is struggling: stand beside them and show the move again. Pay and discipline rules are in Unit 4 and Unit 5.

Stage inspections: the five hold points

A hold point is a stage where work stops until it is checked. Never build on top of an unchecked stage. Use the checklist below on every job. (Foreign practice: the method is common in building quality systems worldwide; ask your engineer which stages need their own sign-off.)

1. Setting out: corners, diagonals, levels and widths agree with the drawing (see Unit 2)
2. Foundation trench: correct width and depth, bottom level and clean, soil as expected; engineer called if soil is soft, wet or sloping
3. Foundation concrete and first courses to DPC: correct mix, thickness, level, cured; damp proof course in the right place
4. Walls: gauge, plumb, line, level, joints full, bond correct, openings square, lintels bedded
5. Finishes: render thickness, bond (no hollow sound), flatness, curing done

For each stage use the same four checks. Write the result as Pass, Pass with notes or Fail:

Line: a taut string along the face shows the wall is straight
Level: a spirit level on a straight edge along each course
Plumb: a plumb bob or level on both faces and at each corner
Gauge: the gauge rod shows every course at the right height (a 225 mm block plus a 10 mm bed gives a 235 mm course; Source: Structville Sandcrete)

Testing materials on site

Test before you buy a whole lorry and before you build, not after.

Silt test for sand (sedimentation)

Take a clear jar or bottle with straight sides. Fill it about one quarter with the sand.
Add clean water until it is about three quarters full. A pinch of salt helps the fine particles settle (general practice; not verified from a cited source here).
Shake hard for a minute, then let it stand for 3 hours.
Look at the layers. The sand settles first; the silt and clay form a thinner, darker layer on top.
Measure the silt layer and the sand layer with a ruler. If the silt layer is more than about one tenth of the sand layer (a common rule of thumb; not verified for Ghana), wash the sand or reject it. The FAO says silt should not be above 3 mm in its test, so ask your engineer which test they use.
Write the result in the quality file. Test each new delivery, not just the first.

Mix control with a gauge box

Make a bottomless box of timber, 350 mm by 350 mm by 300 mm, which holds about 0.037 m³, close to one 50 kg bag of cement (about 0.035 m³; Source: FAO Blocks).
Place it on a clean hard surface. Fill with sand, level the top, lift the box away. Repeat to get the number of boxes in the specified ratio (for example six boxes of sand to one bag of cement for 1:6).
Spread the cement over the sand and turn the heap dry at least three times until the colour is even (general practice; the turning detail is not verified).
Make a crater, add clean water slowly, turn until workable. Use the mix within 2 hours and never re-mix a stiffened batch.
Mark the gauge box with the mix ratio and keep one per mixing point. A mix judged by eye is a mix nobody can defend.

Block checks. Ask the maker: mix ratio, number of curing days and bags used. Blocks should be cured at least 14 days and dry before use, because damp blocks shrink and crack. Look for crumbling edges, sandy faces and cracks, and compare ten blocks for size. A drop from waist height onto firm ground should not break a good block (general practice, not verified from a cited source). For a real strength figure you need a laboratory crush test. The Nigerian standard sets the minimum at 2.5 N/mm² for non-load-bearing and 3.45 N/mm² for load-bearing blocks. That is foreign; ask the GSA for the Ghana requirement.

Cube tests (awareness). For concrete elements such as columns, beams, ring beams and lintels, the engineer may ask for test cubes. A sample of fresh concrete is placed in a steel mould, compacted, marked, cured in water and crushed at a laboratory after 7 and 28 days; the result is the strength in MPa. (General practice; the procedure and the cube size are not verified from a cited source here.) Your job: make the cubes exactly as the engineer instructs, label them with date and element, keep them undisturbed for the first day, deliver them to the lab on time, and file the report. Do not make cubes from a "special" batch. A cube that does not represent the concrete in the wall protects nobody.

What nobody has told you. On many sites nobody tests anything, so the first test is the building. If you test, record and keep your results, you are protected when a client or the Assembly asks what was used. A signed file is worth more than a promise.

Snag lists

A snag is a defect found during inspection or at handover. A snag list lists them so they are fixed once, in order, and signed off.

No.	Place	Defect	Likely cause	Action	By whom	Date	Done and signed
1 (example)	Bedroom 2, north wall	Hollow sound under render	Wall not wetted, dust left	Hack off, brush, wet, re-render	Mason	12 Nov
2 (example)	Front door opening	Frame 8 mm out of plumb	Frame not propped	Repack and re-fix	Carpenter	12 Nov

Rules: number every item; take a photo before and after; do not close an item until you have re-inspected it; give the client a copy. Keep defect causes honest: the same cause appearing three times is a training or supervision problem, not bad luck.

Plan a stage inspection

A client wants a 10 m wall, 2.4 m high, built from 150 mm hollow blocks laid to a 235 mm course. (1) How many courses make the full height? (2) The mason says the wall is "about right" at 10 courses; what is the actual height and the error? (3) A silt test shows 6 mm of silt over 40 mm of sand. What is the silt as a share of the sand layer, and what do you do? (Example numbers.)

Check yourself

What is a hold point, and name two of the five on a house wall?
Why should a mix never be judged by eye?
Which defect on a snag list must you check before closing the item?

Run a quality day

Choose a 3 m practice wall with a partner as the gang. Give them a task and the standard.
Write the site diary for the day.
Do a silt test and a gauge-box mix control; record both.
Inspect at the walls hold point with line, level, plumb and gauge; fill in the inspection sheet.
Write a snag list with at least four items and the action for each.

Quality file

Visit a building site (ask permission). In your notebook record: who supervises, what tests are done, and what is not checked. Draw a one-page stage-inspection checklist for that site.

Unit 2 · Setting out a building, foundations and structural awareness

Every wall is only as true as its setting out. Every setting out is only as safe as the ground it stands on.

Competency standard

Learning outcome	Performance criteria — the trainee…
2.1 Read the drawings for setting out	finds overall sizes, wall centrelines, openings and levels from the plan
2.2 Set out a building	uses profile boards, 3-4-5 and diagonals to fix corners and walls
2.3 Build a strip foundation to the drawing	digs, concretes and builds to the DPC with checks
2.4 Know what needs an engineer	lists conditions where a mason must stop and call an engineer
2.5 Explain why buildings collapse	names common causes and the checks that prevent them

Range. A single-storey two- or three-room house on level, firm ground. Evidence. Setting-out record; foundation checks; oral questions on when to call an engineer.

Read the plan for setting out

From the drawing take four things. (1) Overall size of the building and each room. (2) The wall thickness and whether the dimensions are to the face or to the centreline. (3) Openings (doors, windows) and their sizes. (4) Levels: floor level above the ground and the position of the DPC. If a number is missing, ask the designer; do not guess. If two dimensions disagree, stop and ask.

Set out step by step

All methods here are standard practice taken from foreign layout guides. Use the tools: tape, string line, line pins, pegs and timber for profile boards, plumb bob, line level, square, 6 m or 30 m tape.

Set out a rectangle with profile boards

Clear and level the site. Fix one baseline peg at each end of the front wall, using the distances on the site plan from the boundary (check the survey pegs with the owner).
Stretch a string between the two baseline pegs. This is the front wall line.
Square the first corner with 3-4-5. From the corner peg measure 3 m along the front line and mark it. Measure 4 m along the side line. Adjust the side line until the distance between the two marks is exactly 5 m. The corner is now 90 degrees. For a long wall use 6-8-10 or 9-12-15, which are more accurate.
Measure the full length and width along the strings and drive corner pegs.
Check both diagonals. For a 4.5 m by 3.6 m room the diagonal must be the square root of (4.5² + 3.6²) = 5.763 m (calculated). If the two diagonals are equal, the rectangle is square; if not, shift the corner pegs a little and measure again.
Build profile boards (also called batter boards): drive stakes about 1.5 m outside each corner (about 5 ft in the cited guide), nail a horizontal board to each pair, and bring them to one level with a line level or a water level.
Stretch strings across the boards over the corner pegs, transfer each corner down with a plumb bob, and cut a saw kerf or drive a nail on the board at each wall face and trench edge so the strings can be put back exactly if knocked.
Mark the trench edges with lime, sand or a spray line. Remove the strings while digging; replace them in the kerfs to check.
Write the setting-out record: date, who checked, diagonal lengths measured, and the level datum.

Level datum. Choose one fixed point (for example the top of a peg set in concrete, away from the work) and write its level as 0.000. Measure all other levels from it, using a long straight edge with a spirit level, or a clear water hose for long distances (general practice; not verified from a cited source).

Common mistakes and fixes. (1) Reading the tape from the wrong end: use the same tape and the same zero for all lengths. (2) Squaring with a small 3-4-5 and then extending the error: use 9-12-15, and always check the diagonals. (3) Profile boards that move: drive stakes deep and brace. (4) Marking to the wrong face: check whether the drawing shows the face or the centreline of the wall.

Foundations: the plain facts

A strip foundation is a band of concrete under the wall that spreads the load to the soil. Typical foreign figures (Nigerian training material, for good soil and low-rise buildings): for a 225 mm hollow-block wall a 675 mm by 225 mm unreinforced strip about 900 mm below ground; for a 150 mm block wall a 450 mm by 150 mm strip at 900 mm depth. Do not copy these numbers onto a job. The drawing and the soil decide. Poor or missing soil investigation is a named cause of failures in Ghana.

Dig and build a strip foundation to the drawing

Set out the trench with the strings in place (Unit 2 practice above). Dig to the marked width. Keep the trench sides straight and the soil stacked at least a spade width back.
Safety gate. Do not enter a trench deeper than 1.2 m unless the sides are supported or sloped and a supervisor has agreed. Never work alone in a trench. (General good practice; the Ghana rule was not verified.)
Dig to the depth on the drawing. Check depth with a rod or a boning method (not verified from a cited source), measured from the level datum, not from the ground, because ground varies.
Level the trench bottom. Remove loose soil. Check width and depth at every corner and every 2 m. This is hold point 2: record it, and if the soil is soft, wet, filled ground or the trench is on a slope, stop and call the engineer.
Fix level pegs on the trench bottom at the concrete thickness (for example 150 mm). Mix concrete to the specified ratio. The research gives 1:3:6 for mass concrete and 1:2:4 for reinforced concrete as examples, but your drawing rules.
Pour, compact with a rod, and level to the pegs. Cover the top and keep it damp. Wait before building (a minimum of 3 days is common but not verified; follow the engineer).
Set out the wall again on the hardened concrete from the profile strings and lay the first courses on a full mortar bed to the gauge rod. Check line, level and plumb at each course.
Place the damp proof course (DPC) at least 150 mm above ground level, between mortar layers on a course. A Ghana study found damp-proof coatings and dense concrete bases performed better than polythene sheets after four years. Follow the drawing.
Backfill and compact the soil in layers only after the wall has hardened and the engineer or supervisor has inspected.

Worked example (example numbers). A 150 mm block wall is on a strip 150 mm thick, with the top of strip 900 mm below ground. DPC level is 150 mm above ground. The wall from top of strip to DPC is 900 − 150 + 150 = 900 mm. Courses of 235 mm: 900 ÷ 235 = 3.83, so build 4 courses (940 mm) and adjust the strip level or the bed thickness by 40 mm in total across the courses, not by cutting the blocks. A neater fix is to set the strip depth so that four whole courses reach the DPC. The concrete for a strip 0.45 m wide and 0.15 m thick on a 32 m centreline is 32 × 0.45 × 0.15 = 2.16 m³ (calculated).

What needs an engineer

A mason may build to a drawing. A mason may not design what carries a load or retains soil. Stop work and ask a structural engineer when you see any of these:

Soft, wet or filled ground, black or organic soil, a high water table, or a site near a stream or the sea
A sloping site, a retaining wall, or any wall higher than the drawing allows
A second storey, a roof span or opening larger than the drawing shows, or a load-bearing wall removed
A crack that is wide, growing, horizontal, through a lintel or visible on both sides of the wall
Columns, beams, slabs and lintels with reinforcement where bar sizes and cover are not on the drawing (bar sizes and cover were not verified for Ghana; the engineer's drawing decides)
Any change that the client asks for "to save money" after the drawing is approved

Why buildings collapse

Preliminary findings on the 2026 Adenta collapse listed serious regulatory breaches, structural deficiencies and unsafe construction practices. The common causes in Ghana are: no soil investigation; poor design and planning; inferior materials; weak supervision; unqualified contractors; weak enforcement. Cement quality is not usually the main cause, because one study found Ghana cement comparable to UK cement, though brands differ in strength build-up. The GSA (Jan 2025) guided that Portland Limestone Cement and Portland Composite Cement 32.5R suit plastering, masonry and screeding, and 42.5R suits concrete products. Weak concrete (Kumasi), weak blocks (Takoradi), skipped testing and no inspection together make the difference between a house and a disaster.

Your five prevention habits: (1) know the ground; (2) build only from an approved drawing; (3) test and record materials; (4) inspect every hold point; (5) say no to unsafe changes, in writing.

What nobody has told you. A mason is the last person to see the building before it is covered with render. If you notice a weak mix, a missing bar or poor ground and say nothing, you share the blame. Report in writing to the owner and engineer; keep a copy.

Setting-out calculations

(Example numbers.) (1) A room is 5.2 m by 3.9 m. What should each diagonal measure? (2) A house centreline is 8.0 m by 6.0 m. Using the 3-4-5 rule multiples, what long 3-4-5 triangle would you use to square a corner on a 8.0 m wall, and what would the long side measure? (3) A strip 0.45 m wide, 0.15 m thick under a 28 m centreline: concrete volume? (4) Doorway width 1.0 m with 150 mm bearing each end: lintel length?

Check yourself

Why must you measure both diagonals after squaring a corner?
Name three site conditions that mean "stop and call an engineer".
At least how high above ground should the DPC be?

Set out a small building

With a partner, set out a 4.5 m by 3.6 m room using 3-4-5 (use 9-12-15 for the long side).
Measure both diagonals; correct until they agree within a few millimetres (ask your trainer for the class tolerance).
Build profile boards at two corners and cut kerfs.
Mark the trench edges; dig a 300 mm practice depth only; check level against a datum.
Complete the setting-out record and sign it.
Hold a 5-minute talk to the class on "three reasons I would call an engineer".

Ground and drawings

Ask a mason or site engineer in your area how soil is investigated before building. Write what they say. Collect a drawing or a sketch of a small house and list the dimensions and levels you would need to set it out.

Unit 3 · Advanced masonry and finishes

Anyone can lay a plain wall. The craftsman is the one who builds the arch, seals the base and leaves a finish that lasts.

Competency standard

Learning outcome	Performance criteria — the trainee…
3.1 Build arches and curved work	sets out and builds a segmental arch over a former
3.2 Build decorative blockwork	lays screen and pattern work to line, level and plumb
3.3 Protect against damp	places DPC, treats the base and explains rising damp
3.4 Choose and apply render systems	selects a mix and system, and applies it with curing
3.5 Fix defects	diagnoses hollow, cracked or scaling render and repairs it

Range. A small boundary wall, arch opening and rendered wall. Evidence. Arch and screen wall panels; render panel with thickness checks; oral questions.

Arches

An arch carries the load over an opening by pushing sideways and downwards on its abutments (the walls at each side). That is why arches must be built on solid supports and only loaded once the mortar has hardened. An arch over a window or doorway is decorative as well as structural; if the arch carries a heavy roof or wall load, the engineer must approve it. (General masonry practice; not verified from a cited source in this research, so confirm the details with your supervisor.)

For a segmental arch (a flat curve) you need the span and the rise (the height of the curve above the springing line, which is the horizontal line from which the arch starts). The radius of the curve is calculated from them.

Radius = (span² ÷ (8 × rise)) + (rise ÷ 2). Example: span 1.2 m, rise 0.15 m: 1.44 ÷ 1.2 = 1.2, plus 0.075 = 1.275 m (calculated).

Build a segmental arch over a former

Check the opening: width (span), height to the springing line, and that the abutments are firm. Decide the rise from the drawing (for example 0.15 m for a span of 1.2 m).
Calculate the radius as above. Draw the curve full size on plywood on the ground: fix a nail at the centre, tie a string of the radius length and draw the arc with a pencil.
Cut two plywood sides along the arc and nail them to cross-pieces to make the former (also called a centre or centring). It must be rigid, the right width for the wall, and supported on props with wedges so it can be lowered after the mortar sets.
Prop the former so the top of the sides is at the springing line and the former is centred, level and plumb. Check with a spirit level.
Mark the block (or brick) positions along the curve. Aim for an odd number of units so there is a central key; use cut or specially made wedge units or tapered mortar joints (not wider than the maximum the supervisor allows; the joint size is not verified).
Start at both springing points and work towards the middle, laying on full mortar beds, keeping the joints radiating from the centre of the curve.
Fit the key (the middle unit) last, tapped into place on a full bed.
Clean the joints, leave the former in place until the mortar is hard (the number of days is not verified; ask the engineer and keep the former for at least several days, longer in wet weather).
Lower the wedges slowly, remove the former, and check the arch for cracks or movement. Report any movement to the supervisor.

Mistakes and fixes. A former that sags gives a flat arch: use cross-bracing. Joints too wide at the top: re-cut the units. An arch loaded too early cracks: protect and wait.

Decorative blockwork

Decorative (screen) blockwork uses open-pattern blocks or standard blocks laid in patterns for walls, fences, ventilation panels and gate pillars. The method is the same as for plain walls but the pattern shows every mistake.

Build a screen wall panel

Set out the panel on the foundation with strings. Dry-lay the first course to test the bond and the pattern spacing.
Make a gauge rod with the screen block height plus joint. The joint is 10 mm. Mark every course.
Build the end posts or pillars first, to line, level and plumb, with reinforcement and concrete fill only as the drawing says.
Lay the screen blocks between the posts to a line, with the pattern turned correctly. Use a thin, even bed. Do not squeeze mortar into the open pattern.
Keep the joints the same all round. Clean the holes of mortar with a small brush as you go.
Check every second course for level, plumb and pattern alignment. A single wrong block shows from 20 m away.
Rake out or tool the joints evenly. Brush down once the mortar is firm; do not wash it with plain water until it has set.
Cap the wall with a cement and sand capping to shed water. Cure for several days in shade.

Free ideas for patterns and details are in the ILO and other masonry manuals listed on InfoBooks; their licences are not verified, so read before reuse.

Waterproofing and damp basics

Damp reaches a wall in three ways: from the ground (rising damp), from rain through the face, and from leaks (roofs, pipes). Each needs a different fix.

Rising damp: a DPC at least 150 mm above the ground in the first courses, continuous across the whole wall with laps. Dense concrete bases and damp-proof coatings performed better than polythene in a Ghana test. Keep the ground sloping away from the wall.
Rain: good render, correct overhangs, sealed joints, and water-resistant paint. A strong cement render in two coats resists rain better than a thin single coat.
Salt: unwashed beach sand has salt which weakens and corrodes; do not use it for blocks, mortar or render near the coast, including Akwidaa (general advice; not verified from a cited source).
Water-resisting additives and tanking: products exist, but the dose, mixing and approval depend on the maker's label; follow the label and ask the supplier (not verified for Ghana).

Fit a DPC and test the base

Cut the DPC strip so it covers the full wall thickness and laps at joints by at least 100 mm (a common lap; not verified for Ghana).
Lay it on a mortar bed at the specified level, then cover with a second mortar bed before the next course.
Check the DPC is at least 150 mm above ground level, level along the wall, and not pierced.
Brush the lower wall free of dust, and wet it before applying any coating.
Slope the ground away from the wall and keep it clear of heaped sand or soil.

Render systems

A render system is the chosen combination of mix, number of coats, thickness, and finish. Foreign guides (labelled foreign practice) give these figures:

System	Use	Mix	Thickness	Notes
Single coat	Internal walls	1:4 to 1:6 cement:sand	about 12 mm	Rake joints, wet the wall
Two coats external	Outer walls	base about 1:5, finish about 1:4	15 to 20 mm total, base about 12 mm, finish about 8 mm	Scratch the base, cure 7 days, 24 h before the finish (FAO)
Cement-lime	To reduce cracks	1:1:6 cement:lime:sand	as above	Slower to harden; lime is less easy to find locally (not verified)
Ceiling	Concrete soffits	about 6 mm	thin	Clean and wet the slab

The sources disagree: one supplier text says 1:4 for internal and 1:6 for external; another says 1:6 is ideal. Follow the specification; if none, use your trainer's default and record it. Render thicker than about 15 mm should be applied in two coats.

Apply a two-coat external render

Wait until the wall mortar has hardened (several days at least; not verified for Ghana).
Rake the joints about 10 mm deep, brush off dust and wet the wall evenly. Do not plaster in direct sun.
Fix screeds (vertical strips of mortar or battens) at each end and about every 2 m, set plumb with a plumb rule, to fix the thickness. (This guide method is not verified from a cited source here.)
Apply the base coat, about 12 mm at 1:5. Level it with a straight edge, working upward from the bottom, knock down high spots and fill hollows.
Scratch the surface with a comb so the next coat keys. Cure by sprinkling morning and evening for 48 hours.
After at least 24 hours between coats apply the finish coat, about 8 mm at 1:4. Float with a wood float and finish with a steel float. Do not overwork.
Cure for about 7 days, keeping it damp. Poor curing leads to scaling or cracking.
Check thickness at several points with a gauge or small test drill; check for hollow sound by tapping with the trowel handle.

Diagnosis. Hollow sound means poor bond: hack off and redo. Map cracking means the mix was too rich, too wet or not cured. A dusty, soft surface means no curing. Wavy faces mean no guides or no straight edge. Damp at the base means no or a failed DPC.

Cracks. Fill only non-moving cracks: cut loose material, open to a V, clean, wet, fill in thin layers with mortar or a flexible filler, finish flush and cure. Cracks that move, run horizontally, pass through a lintel or show on both sides need an engineer.

Arch, render and cement

(Example numbers.) (1) Segmental arch: span 1.5 m, rise 0.2 m. Radius? (2) A wall of 40 m² is rendered in two coats totalling 20 mm. Wet mortar volume? Cement bags at 6.0 bags per m³, plus 20% waste? Sand volume at 1.1 m³ per m³ mortar, plus 20%? (3) Cement is GH¢110 a bag and sand GH¢350 a m³ (example). Material cost for the render?

Check yourself

What does the "key" of an arch do, and when is it placed?
Give two reasons a render coat may sound hollow when tapped.
At least how long should external render be kept damp?

Finish a panel

Build a 1.2 m high, 1.5 m long screen wall panel with a segmental arch opening (span about 0.9 m) over a former.
Fit a DPC at the base. Backfill with a slope away.
Render one face in two coats with screeds and a straight edge. Cure for 7 days with a curing log.
Inspect with line, level, plumb and gauge; tap for hollow sound; write a snag list.

Compare finishes

Find a house with a good render and one with a failing render. List three differences you can see. Ask the owner or mason what mix and curing were used.

Unit 4 · Site safety, scaffolding rules and legal compliance

A site is legal when its paper matches its practice: permit, plan, people, protection.

Competency standard

Learning outcome	Performance criteria — the trainee…
4.1 Run a safe site	holds a tool-box talk and inspects ladders and low scaffolds
4.2 Apply scaffold rules	recognises an unsafe scaffold and refuses to use it
4.3 Explain Ghana labour and OSH law	names the main duties of employer and worker
4.4 Explain permits and the Building Code	states what permits and codes apply and who to ask
4.5 Understand contractor classes	explains the classes and how a firm grows into tenders

Range. A small construction site with a gang. Evidence. Tool-box talk record; scaffold inspection sheet; compliance checklist; oral questions.

Safety on a masonry site

Hazards are cement burns, dust, lifting, falls, trench collapse and falling objects. The employer supplies PPE and the worker must use it. Use safety boots, gloves, eye protection and a dust mask, and a hard hat on multi-storey or scaffold sites. Wet cement is caustic: wash it off at once and take off wet clothing (general safety practice; not verified from a cited Ghana document).

Tool-box talk (5 minutes, every morning)

Choose one topic from today's work (for example, wet cement, loose planks, lifting).
Say what the hazard is and a story or example; show the right way.
Ask each worker to say one rule back.
Write the date, topic and names; each worker signs.
If there is a near miss, talk about it the next day without blame.

Ladders and low scaffolds (foreign standards, adapt locally)

A ladder is set at 1 m out for every 4 m up (about 75 degrees), extends at least 1 m above the landing, and is never stood on bricks or pallets; never stand on the top three rungs.
Scaffold checklists call for fully planked platforms, guardrail, midrail and toeboard, base plates on firm ground, bracing, and inspection before use by a competent person with unsafe scaffolds tagged; planks should overhang their supports by about 150 to 300 mm in the checklist; toeboard heights differ by source.
Ghana timber-pole scaffold practice was not verified. Rule for this course: never use an improvised platform; nobody erects or uses a scaffold above 2 m unless a trained scaffolder and your supervisor have signed it off.

Ground firm, level, base plates or sole boards under every upright
All platform planks full, tied, no gaps larger than the cited checklists allow
Guardrail, midrail and toeboard on every open edge
Cross-braces fitted; nobody climbs the braces
Ladder access fixed at the top, extended above the platform
Loads on the platform are light and spread, not heaped
No work during storm, lightning or strong wind
Tag: Safe to use (signed, dated) or Do not use

What nobody has told you. The most expensive thing on a site is the first fall. A worker off a scaffold stops the job, ruins a family, and may bring a claim against you. A scaffold that costs a day to fix is the cheap choice.

Ghana law you must know

Labour Act 2003 (Act 651): employer duties to keep a safe workplace, supply PPE free and report accidents within seven days. Written contract for work of six months or more (s.12) and written terms within two months (s.13); 15 working days of paid leave (s.20); 12 weeks maternity leave (s.57); casual workers paid the full minimum for each day worked (s.74).
Factories, Offices and Shops Act 1970 (Act 328) covers construction operations and accident reporting; the Department of Factories Inspectorate enforces. Awareness of the Act is low and compliance gaps are common.
Workmen's Compensation Law 1987 (PNDC Law 187): injured workers are compensated, including casual workers.
New OSH law: a workplace safety bill was still being prepared in August 2026 and is not yet law. Check the Labour Department for changes.
Minimum wage: GH¢21.77 a day in 2026, about GH¢588 a month.

Building permits and the Ghana Building Code

Permits. The Land Use and Spatial Planning Act 2016 (Act 925) set up the Land Use and Spatial Planning Authority (LUSPA) and Assemblies' planning departments; a commentary states that nobody may develop without a permit. Section numbers, fees and the document checklist were not verified. Ask the Physical Planning Department of the STMA (or your Assembly). A client, not the mason, normally applies, but you must ask to see the permit before you start and keep a copy in your site file.
Building Code. The Ghana Building Code, GS 1207:2018, was launched in October 2018 and has about 38 chapters (page counts differ between sources); the National Building Regulations 1996 (LI 1630) also apply, and a later Building Regulations 2022 (LI 2465) is mentioned in one guide but its status against LI 1630 is not verified. The GSA sells and presents the code. Buy a copy or read the relevant chapter at the Assembly. Where the code and a site habit disagree, follow the code.
Inspection. Assemblies are expected to set up planning and building inspectorates; a planning officer said most had not. That means you must inspect yourself.

Contractor classes: the growth path

Government building contractors are classed by capital, turnover, equipment and personnel. A 2013 band list shows classes D4K4, D3K3, D2K2 and D1K1, rising from small to large. Public tenders often ask for D2K2 or D3K3 certificates. The current money limits and application fees were not found. Forms are available from the Ministry of Works and Housing; the Ministry of Roads and Highways page describes the roads side. Do not claim a class you do not hold. A single mason needs no licence to lay blocks: none was found.

Scaffold and compliance check

(Example scenario.) A client asks you to start plastering a two-storey house from a timber scaffold built by labourers. The planks have gaps, there are no guardrails, and the client has "no permit yet". Write down (1) what you refuse, (2) what you ask to see, (3) what you tell the client in writing.

Check yourself

Who supplies PPE, and who must use it?
How far out from the wall does a ladder foot stand if the ladder reaches 4 m up?
Name one thing you should ask the client to show before you start building.

Safe site day

Inspect a practice ladder and a low scaffold with the checklist; tag each Safe or Do not use.
Give a 5-minute tool-box talk and record names.
Fill in a compliance checklist: permit seen, drawing seen, PPE issued, first aid kit, accident book, workers' contracts, insurance.
Role-play refusing to work on an unsafe scaffold and writing the message.

Phone the Assembly

Ask the STMA Physical Planning Department what a client must submit to get a building permit and the fee. Write down what you were told and the date.

Unit 5 · Establish your own building-works business

A good mason has customers. A good business owner has customers who pay, records that prove it, and a gang that comes back.

Competency standard

Learning outcome	Performance criteria — the trainee…
5.1 Choose a legal form	compares sole proprietor, partnership, company and cooperative
5.2 Register correctly	lists the bodies, steps and fees in order
5.3 Plan start-up	budgets tools, working cash, premises and finance
5.4 Hire and protect	explains Labour Act basics, gang pay, apprentices and insurance
5.5 Market and include	markets honestly and makes the business accessible

Range. A one-to-six-person building-works business (blockwork, plastering, boundary walls, repairs) in Sekondi-Takoradi or nearby. Evidence. Registration checklist; start-up budget; one-page business plan and pitch.

Business models for a mason

(The models are the author's judgement; no Ghana study of them was found.)

Labour-only subcontractor: the client supplies materials; you are paid per m² or per block laid. Low capital, but you do not control material waste
Gang on contract: you, 2 or 3 labourers and an apprentice take whole jobs: house shells, plastering, boundary walls
Supply and labour small jobs: fences, boundary walls, repairs; you buy materials and quote one price (Unit 6)
Block-making yard: sandcrete blocks at a measured ratio (for example the 1:8 mix gives about 20 blocks per bag; Source: Structville Sandcrete). The most capital-heavy; the Takoradi study shows weak blocks are common
Repair and maintenance: crack repair, re-rendering, screeds; steady small income

Start with one or two models. Do not mix a yard and a gang in the first year.

Choose a legal form

Form	ORC registration	Key point
Sole proprietor (business name)	GH¢130; renewal GH¢70 a year	Easy; you carry unlimited liability
Partnership	GH¢270; renewal GH¢100 a year; 2 to 20 partners; Form B	Needs a partnership agreement stamped by the Lands Commission
Company limited by shares	GH¢585 plus 1% capital duty on stated capital (check the rate)	At least 2 directors and a secretary; first annual return 18 months after incorporation
Company limited by guarantee	GH¢490	For NGOs, churches, social enterprises; no profit to members
Cooperative	Not registered at ORC; organisational TIN from GRA	Registration route with the Department of Co-operatives not verified

Annual returns cost GH¢175 a year; late fees are GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). The 1% capital duty rate is not settled; check the ORC fee sheet before you register a company. A building firm that wins larger contracts usually needs a company; a gang with one owner starts as a sole proprietor.

Registration, step by step

Choose a name that is not already taken and register it at the Office of the Registrar of Companies.
Get your tax identity: your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
Get the Sekondi-Takoradi Metropolitan Assembly (STMA) business operating permit through the STMA portal. Renew each year (the permit deadline is 31 March; confirm with STMA).
Trade licences: an individual mason needs none (none was found; Source: GSDI Block Laying). A company bidding for public works may need a contractor classification (see Unit 4); the fees were not found. A block-making yard may need Assembly and environmental approval for the site (not verified; ask the Assembly and the EPA).
Register employees with SSNIT when you hire.
Open a business bank or mobile-money account, separate from your personal account.
Ask a lender or supplier what documents they need: ORC certificate, TIN, permit, ID.

Tax choices. A resident with business income only and no VAT registration may use the Modified Taxation Scheme (MTS): fixed instalments up to GH¢20,000 of turnover, and 3% of turnover from GH¢20,001 to GH¢750,000 (the ceiling was raised from GH¢500,000 by the Income Tax (Amendment) Act 2026; GRA's page still showed GH¢500,000 on 8 October 2026). Professionals, owners of several businesses or outlets, and partners are excluded. Companies pay 25% standard; 18.5% for manufacturers in regional capitals other than Accra and Tema; 12.5% outside regional capitals. Whether a block-making yard counts as a "manufacturer" for the 18.5% rate was not verified.

VAT. VAT is 15% plus NHIL 2.5% and GETFund 2.5%, 20% in all, from 1 January 2026. The registration threshold for goods is GH¢750,000; for services there is no turnover threshold and a taxable person registers within 30 days. Whether building labour counts as a taxable supply of services, and so whether a small builder must register at once, was not verified: ask GRA in writing. A VAT-registered business cannot use the MTS.

Hire and supervise a gang

The Labour Act requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20) and 12 weeks of maternity leave (s.57); casual workers get the full minimum for each day worked (s.74). The minimum wage is GH¢21.77 a day in 2026. Practical rules:

Core staff (foreman, senior mason): written contract, SSNIT, PAYE (Unit 6)
Casual gang members on a job: pay at least the daily minimum, write names, days and amount each week, and have each person sign or give a thumbprint
Apprentices: teach safety first, supervise, give a written agreement and a fair allowance. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme
Safety: you supply PPE free; keep a first-aid kit and an accident book
Respect: no harassment; women in construction report harassment and male-dominated training as barriers

SSNIT. The employee pays 5.5% and the employer 13% of basic salary, 18.5% in all; the employer pays by the 14th of the following month, and late payment costs 3% a month. PAYE is due by the 15th.

Insurance

Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Workers who are hurt on the job are entitled to compensation, whoever was at fault. Which covers are compulsory for a small building firm was not verified: ask the NIC or a licensed broker about workers' compensation, public liability (a wall falls on a neighbour) and tools and equipment.

Equipment, premises and start-up budget

Start from home with a phone and a hand-tool set. Rent or borrow a concrete mixer for the first jobs. Store materials on dry boards, under cover, away from the road; keep the store lockable. Good places to find work: new housing estates, plots with foundations laid, shops and hotels being finished, schools, churches and farms (the local demand was not verified). A coastal site such as Akwidaa needs washed sand with no salt (see Unit 3).

Example start-up budget (invented numbers for practice; not Takoradi quotes):

Item	GH¢
Business name registration	130
Assembly permit (check the fee)	300
Phone data, printing, cards	600
Hand tools: trowels, floats, levels, line, plumb, square, hammers, chisels	2,500
4 wheelbarrows at GH¢450	1,800
Concrete mixer (second-hand)	8,000
Ladders and scaffold materials	2,400
PPE for five people (boots, gloves, goggles, masks)	1,500
Insurance, first year	600
Working cash for the first job	6,000
Total	23,830

A lean start without the mixer is 23,830 − 8,000 = GH¢15,830 (calculated). Check every price with three suppliers.

Financing

Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency, which offers SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢160 million for Adwumawura and GH¢401 million for a Women's Development Bank. Ghana EXIM Bank has a Takoradi office. The Bank of Ghana policy rate was 14.00% and inflation 5.2%: a loan costs real money, so borrow only for tools that earn. The Assemblies' disability fund can help persons with disabilities; the 2026 rules were not re-verified, so ask the Assembly.

Market yourself

Show your work. Take before and after photos with a tape or ruler in the picture, write the area in m², the price per m² and a short testimonial (with permission). Build a WhatsApp Business profile and a free Google Business Profile. Put a name board on every site. Competitor ads on Jiji show the market for finishing trades in Accra, but the Takoradi competition was not verified. Never copy another firm's photos.

Accessibility and inclusion

The Persons with Disability Act 2006 (Act 715) bans job discrimination and requires accessible public places. Several masonry tasks are workable for many people with mobility or hearing difference: seated pointing and finishing, bench work (mixing small batches, block-making with a mould, cutting blocks at table height), estimating, quoting, supervising, bookkeeping and WhatsApp marketing. These are the author's judgement, not a sourced list. Adjustments that help: raised tables, wheelbarrow carts, a helper for lifting, lighter 150 mm hollow blocks, written and picture instructions, and a sign-language-friendly emergency plan. Heavy carrying and work at height are not workable for many and should not be pushed. The YIEDIE project targets entrepreneurial skills for persons with disabilities in construction. For women: 2 to 6% of female YIEDIE trainees chose masonry-type trades, and the YOTA/NVTI plan to train 200 women included masonry.

One-page business plan and pitch

Fit on one page: customers (who buys and why); services and prices (per m², per block, per job); location; start-up cost and finance; monthly costs and break-even (Unit 6); permits, tax route and insurance; gang and safety rules; how you will advertise; 12-month cash plan (Unit 7).

Register on paper

Choose a legal form and justify it in two sentences.
Fill in a registration checklist: each body, step, fee, date and document.
Build a start-up budget for your own firm with three supplier quotes for the biggest item.
Write and present a one-page plan in three minutes.

Gang rules

Write a one-page set of rules for your future gang: start time, PPE, pay day, how you record days, and what happens after an accident. Show it to a mason and write his comments.

Check yourself

How much does a sole-proprietor business name cost at ORC in 2026, and what is the yearly renewal?
Who pays SSNIT, and at what percentages?
Why start without buying a concrete mixer?

Unit 6 · Accounting and bookkeeping for a builder

A builder who cannot show the numbers cannot get paid fairly, cannot get a loan and cannot tell when a job lost money. See the hub's Money Skills Level 2 for the basics; this unit goes deeper for building work.

Competency standard

Learning outcome	Performance criteria — the trainee…
6.1 Keep daily records	writes a cash book, receipts, invoices, petty cash and a site wages sheet
6.2 Cost and quote a job	measures, adds waste, costs materials and labour, overhead and profit
6.3 Manage payments	uses progress payments and retention correctly
6.4 Track stock and wages	keeps material stock cards and pays gang and staff correctly
6.5 Close the month	reconciles, prepares an income statement and a balance sheet
6.6 Keep tax records	lists what must be kept and filed

Range. A small building-works firm with one or two jobs a month. Evidence. Cash book; job cost sheet; quote; month-end pack; oral questions.

The core rule

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

Daily records

Cash book: every receipt and payment, in date order, with a running balance. Include MoMo fees.
Receipts and invoices: number them in order; keep copies; sign and date every receipt.
Petty cash: a small float with a voucher for every spend; top up to the same amount.
Site wages sheet: one sheet per job per week: name, days, daily rate, amount, signature.
Stock card: for cement, blocks, sand and chippings: in, out, balance, cost.
Debtors and creditors list: who owes you and whom you owe, with due dates.
Job file: quote, contract, variation orders, delivery notes, photos, test results, payment certificates.

Sample cash book page (example)

Date	Details	Receipts GH¢	Payments GH¢	Balance GH¢
1 Mar	Opening balance	6,000		6,000
3 Mar	Mensah wall, stage 1 (net of retention)	4,023		10,023
4 Mar	597 blocks		2,985	7,038
5 Mar	15 bags cement		1,650	5,388
6 Mar	Sand, 2.7 m³		945	4,443
7 Mar	Gang wages, week 1		1,740	2,703
9 Mar	Transport		400	2,303
14 Mar	Gang wages, week 2		1,740	563
16 Mar	Mensah wall, stage 2 (net of retention)	5,364		5,927

The page shows a real lesson: cash fell to GH¢563 before stage 2 was paid. A builder who cannot see this coming borrows at the worst moment.

Job costing and quoting

A quote is a written price for stated work. Build it from measured quantities, not a guess. The method (general practice, labelled as such; no Ghana template was found) is: measure; add waste; cost materials; cost labour; add transport and water; add overhead and contingency; add profit; round; state what is excluded; get it signed.

Worked example (all numbers are examples). Boundary wall, 30 m long, 2.0 m high, 150 mm hollow blocks, rendered both faces, foundation priced separately.

Wall area: 30 × 2.0 = 60 m².
Blocks: with 10 mm joints a 450 × 225 block spaces to 460 × 235 mm, 9.25 blocks per m², which is 1 ÷ (0.46 × 0.235). 60 × 9.25 = 555; add 7.5% waste = 597 blocks.
Mortar: the FAO gives 0.011 m³ per m² for a 15 cm wall; 1:5 cement mortar uses 6.0 bags and 1.1 m³ of sand per m³. 60 × 0.011 = 0.66 m³; 0.66 × 6.0 = 3.96 bags, order 4 bags; sand 0.66 × 1.1 = 0.73 m³.
Render, both faces, 12 mm: 120 m² × 0.012 = 1.44 m³ wet mortar. Cement 1.44 × 6.0 = 8.64 bags; add 20% for waste and key = 10.37, order 11 bags. Sand 1.44 × 1.1 = 1.58 m³; add 20% = 1.90 m³.
Total sand: 0.73 + 1.90 = 2.63, order 2.7 m³. Total cement: 4 + 11 = 15 bags.

Cost line	Working	GH¢
Blocks	597 × 5.00	2,985
Cement	15 × 110	1,650
Sand	2.7 × 350	945
Laying labour	60 m² × 35	2,100
Rendering labour	120 m² × 25	3,000
Transport		400
Water		150
Direct cost		11,230
Overhead 10%	11,230 × 0.10	1,123
Contingency 5%	11,230 × 0.05	561.50
Cost incl. overhead		12,914.50
Profit 15% of that	× 0.15	1,937.18
Price calculated		14,851.68
Quoted price (rounded)		14,900

(Prices are examples: block GH¢5.00, cement GH¢110 a 50 kg bag, sand GH¢350 a m³, labour GH¢35 and GH¢25 per m². For comparison, Q2 2026 Greater Accra 6-inch block prices of GH¢3.50 to 5.50 were reported, and about GH¢213 per m² for blockwork labour in Greater Accra, though what that figure includes is not verified.) Check the quote for margin and mark-up: the profit on the rounded price is 14,900 − 12,914.50 = GH¢1,985.50. Mark-up = 1,985.50 ÷ 12,914.50 = 15.4%. Margin = 1,985.50 ÷ 14,900 = 13.3%. Mark-up is profit on cost; margin is profit on price. They differ, so never mix them up.

What nobody has told you. Cheap quotes are how builders go broke. Customers compare your total to a rival's, not your working. If you under-price, you will cut corners on mix, curing or pay, and the wall pays the price. Show your working to a friendly senior mason and ask if the labour rate is fair.

What a good quote states: the scope with measurements; the price and what is included; what is excluded (foundation, scaffold, extra height); who supplies materials; the payment stages; the start date and the time; how changes (variations) are priced; the defects period; a signature line for both sides.

Progress payments and retention

Large jobs are paid in stages so the builder is not left carrying the whole cost. Retention is a share of each payment held back by the client for a set time as protection against defects. (General practice in building contracts; Ghana-specific terms were not found, so write your own into the contract and have a lawyer read it for larger jobs.) Worked example, using the quote above:

Stage	Share	Certificate GH¢	Retention 10% GH¢	Paid now GH¢
1 Mobilisation (start)	30%	4,470	447	4,023
2 Wall built	40%	5,960	596	5,364
3 Render done and snags cleared	30%	4,470	447	4,023
Total	100%	14,900	1,490	13,410

The GH¢1,490 retention is paid after the defects period (example: three months). Until then it is a debtor, not cash. If the client is a company or a public body, it may also withhold tax from your invoice: GRA lists 5% for works and 7.5% for services, and the payer should give you a certificate that you use as a tax credit. On a gross GH¢14,900 at 5% that is GH¢745 (14,900 × 0.05), which is a prepayment of tax, not a loss. Whether a given client must withhold, and which rate applies to your work, is not verified: ask them.

Materials stock

Count materials, not only money. A stock card shows in, out and balance. Example for cement (example prices): opening 20 bags at GH¢105; bought 40 bags at GH¢110; issued to sites 45 bags. Closing balance = 20 + 40 − 45 = 15 bags. Value at average cost: (2,100 + 4,400) ÷ 60 = GH¢108.33 a bag; issued 45 × 108.33 = GH¢4,875; closing 15 × 108.33 = GH¢1,625. Check: 6,500 − 4,875 = 1,625. (With first-in, first-out, issued = 20 × 105 + 25 × 110 = 4,850 and closing = 15 × 110 = 1,650.) Count the store on the last day of each month and explain any difference: theft, wastage, spilt bags and set cement are the usual causes. Store bags off the floor and use fresh cement (the three-month rule is general advice, not verified).

Wages and staff pay

Casual gang (weekly, example). Mason 6 days × GH¢150 = 900; two labourers 6 days × GH¢70 = 420 each, 840 together. Gang total = GH¢1,740. Check each rate against the daily minimum of GH¢21.77. The PAYE page lists a 5% rate for casual workers; confirm the rule with GRA before you apply it.

Staff mason on a monthly salary (example: basic GH¢2,500).

Step	Working	GH¢
SSNIT employee 5.5%	2,500 × 0.055	137.50
Taxable pay	2,500 − 137.50	2,362.50
PAYE on first 588	at 0%	0.00
next 80	at 5%	4.00
next 100	at 10%	10.00
remaining 1,594.50	at 17.5%	279.04
PAYE total		293.04
Take-home pay	2,500 − 137.50 − 293.04	2,069.46
Employer SSNIT 13%	2,500 × 0.13	325.00
Cost to employer	2,500 + 325	2,825.00

(Bands and rates: Source: GRA PAYE; SSNIT split: Source: SSNIT FAQ.) Total SSNIT to remit is 18.5% of 2,500 = GH¢462.50, of which 13.5% (GH¢337.50) goes to SSNIT and 5% (GH¢125) to a private Tier 2 trustee. Pay SSNIT by the 14th and PAYE by the 15th of the next month.

Depreciation of tools and equipment

Depreciation (straight line) = (cost − salvage) ÷ useful life. Example: mixer GH¢8,000, salvage GH¢800, life 6 years: 7,200 ÷ 6 = GH¢1,200 a year = GH¢100 a month. Four wheelbarrows GH¢1,800, no salvage, life 3 years: GH¢600 a year = GH¢50 a month. Ladders and scaffold GH¢2,400, life 4 years: GH¢600 a year = GH¢50 a month. Total GH¢200 a month. Depreciation is a cost on paper, but it tells you how much to put aside to replace the kit.

Month-end routine

Total the cash book and agree the closing balance with the cash in hand.
Reconcile bank and mobile-money statements to the cash book; list differences (fees, missing entries).
Update stock cards and count the store; list debtors (including retention held) and creditors.
Make a trial-style check: total debits equal total credits.
Write the income statement: income minus costs equals profit.
Write a simple balance sheet: what you own and owe.
Prepare tax figures and put the money aside; check next month's cash and file the records.

Example month (invented numbers)

Income statement	GH¢
Revenue: work certified in the month	22,000
Materials	8,600
Casual gang wages	5,900
Transport and hired equipment on site	900
Direct costs	15,400
Gross profit	6,600
Store rent	400
Phone and data	150
Fuel and transport (office)	350
Insurance	120
Depreciation	200
Loan interest	80
Permit and registration (a month's share)	40
Overheads	1,340
Net profit before tax	5,260
MTS tax at 3% of 22,000 turnover (if the MTS applies)	660
Profit after tax	4,600
Owner's drawings	3,000
Left in the business	1,600

Simple balance sheet at month-end (example).

Assets	GH¢	Liabilities and equity	GH¢
Cash and MoMo	6,800	Supplier owed	2,400
Debtors (including retention held)	5,500	Loan	5,000
Materials in store	1,625	Total liabilities	7,400
Equipment at cost 12,200 less depreciation 800	11,400	Owner's equity (16,325 at start + 1,600 kept)	17,925
Total assets	25,325	Liabilities + equity	25,325

Check: 25,325 − 7,400 = 17,925. The two sides agree.

Break-even. Monthly fixed costs are overheads GH¢1,340 plus drawings GH¢3,000 = GH¢4,340. If an average job earns a contribution (price minus direct cost) of GH¢3,670, as the boundary wall does (14,900 − 11,230), break-even is 4,340 ÷ 3,670 = 1.18 jobs, so you need two jobs a month. (Example numbers.)

Tax records and the law

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period. Use the filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day; provisional tax quarterly for companies; annual return within four months of year-end; ORC annual return yearly; STMA permit by 31 March. Free tools: Excel or Google Sheets, Zoho Books free plan and Wave. From 1 January 2027 the 2025 IFRS for SMEs applies to companies that use it.

Month-end for a small builder

(Example numbers.) Opening cash GH¢2,500. Receipts: Job A certificate 9,000; Job B final payment 4,000. Payments: materials 5,200; wages 3,600; transport 450; phone 150; owner's drawings 1,500. Job C, GH¢2,500, is invoiced but not yet paid. Depreciation GH¢200. (1) Closing cash? (2) Revenue for the income statement? (3) Direct costs and gross profit? (4) Overheads and net profit before tax? (5) MTS tax at 3% of revenue? (6) Profit after tax?

Price a plastering job

(Example numbers.) External plaster on 80 m² of wall, two coats totalling 20 mm. Use 6.0 bags of cement and 1.1 m³ of sand per m³ of mortar. Add 20% to both for waste. Cement GH¢110 a bag; sand GH¢350 a m³; render labour GH¢25 per m²; transport and water GH¢200 together. Add 10% overhead and 15% profit (profit on cost including overhead). (1) Mortar volume? (2) Cement bags (round up)? (3) Sand (round up to 0.1 m³)? (4) Direct cost? (5) Price and price per m²?

Staff pay and stock

(Example numbers.) (1) A staff mason earns a basic GH¢3,000. Employee SSNIT 5.5%? Taxable pay? (2) Use the 2026 bands (0% on the first 588; 5% on the next 80; 10% on the next 100; 17.5% on the next 2,900): PAYE? (3) Take-home pay? (4) Employer SSNIT 13%? (5) Stock: opening 30 bags at 105; bought 50 bags at 112; issued 60 bags. Closing bags, and closing value at average cost?

Retention and mark-up

(Example numbers.) A contract is GH¢20,000 paid 40% at start, 40% at wall done and 20% at completion, with 10% retention on every payment. The job costs GH¢16,000 in all. (1) Each certificate and the cash paid at each stage? (2) Total retention held? (3) Profit on the job, mark-up and margin? (4) If the client withholds 5% tax on the full GH¢20,000, how much, and is it a loss?

Check yourself

Which is bigger on a job that costs 100 and sells for 125: mark-up or margin?
Why is retention a debtor and not cash?
How long must records be kept?

Close a month

Complete a cash book from a list of 15 transactions, with running balances.
Reconcile a given MoMo statement to the book and list the differences.
Update a cement stock card and count an exercise store.
Cost a boundary wall with your own measurements and prices, show working, and give a rounded quote.
Prepare an income statement and a balance sheet; check that assets equal liabilities plus equity.
Fill in the filing calendar with the next due dates for SSNIT, PAYE and the permit.

Your own book

Start a real cash book now. Record every spend for one week, including MoMo fees, and at the end find the opening balance, the closing balance and the biggest cost. Price a small real repair job in your street with a written quote.

Unit 7 · Grow, tender and present your plan

Quality wins the next job. Honest books win the loan. A clear plan wins the contract.

Competency standard

Learning outcome	Performance criteria — the trainee…
7.1 Run quality and customer care	uses checklists, handover, feedback and complaint handling
7.2 Price and grow	sets a pricing strategy and plans to add a gang or a service
7.3 Win and keep contracts	prepares a bid, reads a contract and negotiates payment terms
7.4 Prepare for finance and succession	keeps loan records and plans for the business without you
7.5 Present a capstone	presents a plan with a 12-month cash-flow forecast

Range. A building-works business plan. Evidence. One-page plan; forecast; panel score sheet.

Quality systems and customer care

Use the Unit 1 hold points on every job; they are your quality system. After each job give the client a handover pack: a photo record, the mix ratios used, curing dates, test results if any, a signed-off snag list, a care note and your phone number. Ask for feedback and a referral. Reply to complaints in writing within two days and visit within a week (good practice). Fix defects free in the defects period; a firm known for coming back is a firm that gets called.

Pricing and scaling

Price from cost, not from fear: materials, labour, transport, overhead, contingency and profit (Unit 6). Offer packages (for example "plaster a room"). Raise prices when you are always booked. Plan growth in this order: (1) a second gang with a trusted foreman; (2) a related service such as screeds or block supply; (3) a mixer or a small block-making yard; (4) a company and a contractor class. Do not expand faster than your cash. The 2026 Budget included GH¢110 million for the 24-Hour Economy programme, among other schemes; check eligibility yourself.

Contracts, tenders and partnerships

Put every job in writing: scope, price, payments, time, who supplies what, variations, defects period, and how either side can end the contract. For tenders:

Find notices: public tenders appear on the Public Procurement Authority tenders portal
Read the tender: scope, drawings, closing date, bid security and documents required
Gather documents: ORC certificate, TIN, permit, contractor class certificate if asked (see Unit 4), references, equipment and staff lists, bank statements
Visit the site, measure, price with the Unit 6 method, add the margin you need
Submit on time and to the letter; late bids are normally rejected (general practice; not verified for each tender)
If you win: sign, insure, mobilise, hold the hold points, certify and invoice on the stages

Many notices ask for D2K2 or D3K3 certificates; the current limits were not found. Start with private clients, schools, churches and farms; then work as a subcontractor for a classed contractor, which builds references. A partnership with a licensed contractor can give you work you could not win alone. Never use a classed contractor's certificate without their written agreement and never claim a class you do not hold.

Records for a loan

Lenders ask for registration, TIN, six to twelve months of cash book and MoMo statements, signed contracts, a plan and sometimes guarantors. Tidy books are your best collateral. If you will pay late, tell the lender before the due date, not after.

Succession and ethics

Write your procedures down (mixes, hold points, rates, supplier phone numbers). Name who takes over if you are ill, and keep a list of who owes you what with someone you trust. Ethics: never use a weaker mix than you quoted; never sign off a hold point you did not inspect; never pay below the daily minimum; never bribe an inspector or a supplier; never copy a client's drawing for another site without permission; say no to unsafe change requests in writing.

Capstone: 12-month cash-flow forecast

A cash-flow forecast lists, for each month, opening cash, expected receipts, expected payments and closing cash. A profit does not mean cash: late-paying clients and retention leave you short. Use example numbers in training and your own real ones in your plan. Below is a worked example of a one-gang firm (invented figures; the quiet months assume the rains slow outdoor work, which is an assumption to check with local masons).

Month	Opening cash	Receipts	Payments	Closing cash
1	3,000	14,000	12,800	4,200
2	4,200	16,000	14,200	6,000
3	6,000	18,000	15,800	8,200
4	8,200	15,000	13,600	9,600
5	9,600	12,000	11,400	10,200
6	10,200	9,000	9,800	9,400
7	9,400	7,000	9,200	7,200
8	7,200	13,000	12,100	8,100
9	8,100	17,000	14,900	10,200
10	10,200	19,000	16,300	12,900
11	12,900	18,000	15,700	15,200
12	15,200	20,000	17,000	18,200
Year		178,000	162,800

Payments include materials, wages, overheads, tax set-aside and the owner's drawings. Check: 3,000 + 178,000 − 162,800 = 18,200, which agrees with month 12.

Stress test. Suppose the client who owes the month 7 receipts (7,000) pays a month late. Month 7 closing cash becomes 9,400 + 0 − 9,200 = GH¢200, almost zero; month 8 recovers to 8,100 when the money arrives. Plan for it: build a cash cushion in the good months, ask for a mobilisation payment, and delay a purchase in a quiet month.

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

Present to a panel

Build a one-page plan with a 12-month forecast using your own prices.
Add a stress test (one big client pays two months late).
Present for five minutes to a panel of three.
Answer three questions, including one on what you will not do because you are not qualified or licensed (for example designing a structure).

Feedback fix

Write two things the panel said to improve, and your plan to fix each by a date.

Check yourself

Name three documents a tender usually asks for.
What does a stress test on a forecast show?
Why must you never use another contractor's class certificate without written agreement?

Glossary

Term	Meaning
Competent / Not Yet Competent	The two possible results of a CBT assessment
Quality assurance (QA)	The checks built into a job so faults are found early
Hold point	A stage where work stops until it is inspected
Snag list	A list of defects to fix and sign off
Silt test	A jar test for fine particles in sand
Test cube	A sample of concrete crushed in a lab to measure strength
Profile boards	Boards on stakes outside the corners that carry the setting-out strings
Strip foundation	A band of concrete under a wall that spreads the load
DPC	Damp proof course: a barrier against rising damp in the wall
Abutment	The wall or support that takes the thrust of an arch
Former (centring)	The temporary support on which an arch is built
Render	A mortar coat on a wall; also called plaster
Retention	A share of payment held back until the defects period ends
Variation	A written change to the agreed work and price
Contribution	Price minus direct cost of a job
Mark-up / Margin	Profit as a share of cost / of selling price
Reconciliation	Matching your records to the bank or MoMo statement
Depreciation	Spreading the cost of a tool over its useful life
MTS	Modified Taxation Scheme: a simpler income tax for small traders
Withholding tax	Tax a payer takes from your invoice and pays to GRA for you
D/K class	Ministry classification for building contractors

Logbook

Copy these pages into an exercise book. Your logbook is part of your assessment evidence.

Unit 1: site diary; silt test and mix control records; stage inspection sheet; snag list
Unit 2: setting-out record; foundation checks; "when to call an engineer" list
Unit 3: arch calculation and photo; screen wall panel; DPC check; render panel with curing log
Unit 4: tool-box talk record; scaffold inspection; compliance checklist
Unit 5: registration checklist; start-up budget; gang rules; one-page plan
Unit 6: cash book; job costing and quote; wages sheet; stock card; month-end pack
Unit 7: handover pack; tender checklist; 12-month forecast; panel feedback
Every homework, dated

Self-check quiz

Name the five hold points on a house wall.
Why should mortar be measured with a gauge box?
What must you do if the soil in the trench is soft or wet?
How do you check that a set-out room is square?
Give the formula for the radius of a segmental arch.
At least how far above the ground should a DPC be?
Within how many days must an employer report a work accident?
Who supplies PPE, and who must use it?
What does it cost to register a sole-proprietor business name in 2026?
What is the difference between mark-up and margin?
What is retention?
How long must business records be kept?