Motorbike and Tricycle Servicing Level 3

About this module

Level 3 is where you stop being the mechanic who fixes what is put in front of him and become the one who decides what the workshop will and will not do.

Who it is for. People who have finished Motorbike and Tricycle Servicing Level 2, or can show the same skills, and who want to lead a workshop team or start their own workshop. 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. This module is not a CTVET curriculum. The closest CTVET trade (small engines or auto mechanic) and its programme name were not verified. The National Apprenticeship Programme lists "Motor Bike Repair" among its mechanical and electrical trades, but its duration, certificate and entry rules are not on the page.

Law status. The rules for commercial motorcycles and tricycles changed in 2025 and 2026 and some dates are only announced. Unit 4 says clearly which parts were read in a source and which are not verified. Before you act on any rule, ask the DVLA, the National Road Safety Authority (NRSA) or your union.

Bike figures. Any number taken from the Honda CBF125M owner's manual is an example from that bike. Your bike's manual may differ. Always look up your own bike.

Bridge from Level 2: what you already know

The fault-tree method: crank, switches, spark, fuel and air, then compression
Carburettor cleaning, spark-plug reading, valve-clearance and compression awareness
12 V electrical tests, fuses, charging and the battery rules
Tricycle service checks, and when to say "refer to the dealer"
Writing a quote with parts, labour, total and a valid-until date
Safe road testing with a helmet and a licence

Level 2 gave you the methods. Level 3 asks you to judge the hard jobs, run the people, and run the money.

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 has a practical task, a homework task and a Check yourself of three questions; units with numbers have an exercise with worked answers for your trainer.

Money is in Ghana cedis (GH¢). Every price, quantity and bike figure marked "example" is invented for practice. It is not a market price. Collect your own local prices as homework before you rely on any figure. Where this manual says "workshop practice, not source-verified", the step is standard good practice that no source read for this book confirmed; follow your bike's shop manual first.

See the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 for the money and business basics; here we go deeper for a workshop. See the hub's Workplace Safety Level 3 for a full safety management system.

Unit 1 · Advanced diagnosis and engine overhaul awareness

A good mechanic fixes the bike. A great one knows when the engine job is beyond his shop and says so.

Competency standard

Learning outcome	Performance criteria — the trainee…
1.1 Diagnose a hard fault	follows one system at a time, records every test and reaches a reasoned cause
1.2 Judge engine condition	does a compression test, a plug read and a smoke and noise check and explains the result
1.3 Diagnose clutch and gearbox faults	tells clutch slip, drag and gearbox faults apart with simple tests
1.4 Decide what the workshop can do	splits jobs into shop, specialist and dealer and tells the customer in writing

Range. Air-cooled four-stroke 100 to 200 cc motorbikes and cargo tricycles with motorbike engines. Evidence. Diagnosis sheet; compression record; decision sheet; oral questions.

Why Level 3 diagnosis is different

At Level 2 you followed a fault tree. At Level 3 the easy answers have been tried and the bike still fails. Now you must work like a detective: one system at a time, one test at a time, and write every result down. The general order stays the same: does it crank, then switches, then spark, then fuel and air, then compression. A wet plug points to fuel but no spark; a dry plug points to no fuel. A strong whitish-blue spark is healthy; feeble or orange spark means an ignition fault.

The diagnosis sheet

Write the customer's words exactly: what, when, hot or cold, after rain, after a fall.
Write the bike: make, model, year, engine size, kilometres (if the meter works), last service.
Do the quick checks again yourself; never trust "I already checked the fuel".
Test one system at a time in the order: crank, switches, spark, fuel and air, compression.
After each test write: test, result, what it rules out.
Change only one thing at a time, and test after each change. If two things are changed at once, you will never know which one fixed it.
State the cause, the cure, the parts and the labour, and get the customer's yes before you start.

Compression and engine condition

Compression is the engine's ability to squeeze the fuel and air. Low compression means air is leaking past the rings, the valves or the head gasket. A cold compression below about 100 psi on a small bike is a rough pointer to a problem; the real figure depends on your bike's manual, and that figure is a pointer only.

Compression test (workshop practice, not source-verified)

Warm the engine for a few minutes, then switch off, fuel tap off.
Remove the spark plug and keep the plug cap away from the hole (earth it on the cylinder head so it cannot spark near petrol vapour).
Screw or press the compression tester firmly into the plug hole.
Hold the throttle fully open and kick or crank the engine until the needle stops rising (about five to eight turns).
Write the reading. Release the tester's valve and repeat twice. Keep all three.
Compare with the bike's manual figure. If your bike has none, compare with a healthy bike of the same model.
Wet test: put a teaspoon of clean engine oil in the cylinder and test again. If the reading rises clearly, the rings and cylinder are worn. If it stays low, suspect the valves or head gasket.
Record the readings on the diagnosis sheet and refit the plug to the right gap and tightness.

Read the plug too. A light brown tip is normal; oil fouling means oil is entering the chamber; a sugary white porcelain means too hot; deposits on the nose mean too cold. Smoke helps: blue or blue-grey smoke is burning oil (worn rings, valve seals, too much oil); black smoke is too rich (blocked air filter, choke stuck, float or needle fault); thin white vapour on a damp morning is only condensation. Noise helps too: a tapping from the top end points to valve clearance; a rattle on acceleration points to knock (check fuel, plug heat range, carbon); chain rattle points to slack or worn sprockets (workshop practice, not source-verified; chain and sprocket wear are in the Honda manual).

Valves and the top end

The example Honda bike lists valve clearance and compression as scheduled items and classes valve clearance as a technical job for the dealer unless you have the tools and are mechanically skilled and follow the Honda Shop Manual. A three-wheeler maker's service schedule also lists valve tappet clearance, decarbonising the cylinder head and piston, compression check, oil strainer clean and breather tube. Use your bike's own shop manual for the clearance in millimetres; no clearance figure for Chinese 100 to 150 cc bikes was verified (not verified).

Valve clearance check (workshop practice, not source-verified)

Engine fully cold; bike on its stand; fuel tap off; plug out.
Remove the tappet covers and the timing-hole cover.
Turn the engine by hand until the piston is at top dead centre on the compression stroke (the mark on the rotor lines up with the index mark and both rockers are loose).
Slide your feeler gauge between each rocker or tappet and the valve stem. You want a light drag at the manual's figure.
If a valve is out of limits, loosen the lock nut, turn the adjuster until the drag is right, hold it, tighten the lock nut, and check the clearance again (the lock nut can change it).
Refit the covers with their seals and turn the engine by hand twice more before starting.
Write the before and after figures on the job card.

Clutch and gearbox faults

The clutch free play on the example bike is 10 to 20 mm; set it with the lock nut and adjusting nut, tighten the lock nut and recheck; then start the engine, pull the lever, select a gear: the engine must not stall and the bike must not creep. Wrong free play wears the clutch early. From that base:

Symptom	Likely cause	First test
Engine revs rise but the bike does not speed up (slip)	Too little free play, worn or oil-soaked plates, weak springs	Reset free play; check the oil is the right type and level
Bike creeps or gear is hard to select with lever in (drag)	Too much free play, warped plates, thick or wrong oil	Reset free play; check the oil
Jumps out of gear	Worn selector parts or dogs	Refer: gearbox opened only if you have the manual and tools
Whine or grind in every gear	Low oil, worn gears or bearings	Check oil level; if metal is in the drain oil, refer
Metal flakes or glitter in drained oil	Internal wear	Stop, write it down, tell the customer

(Workshop practice, not source-verified, apart from the clutch figure and the oil-type points in the Honda manual.) The example engine oil is SAE 10W-30, API SG or higher, JASO T 903 MA; the MA class suits four-stroke motorcycles with wet clutches. Car oil with friction modifiers can make a wet clutch slip; ask for the MA grade (inference from the MA description; not verified for every bike).

Injected bikes: check the basics, then refer

On a bike like the Honda CBF125M the malfunction lamp comes on for an emission-control problem and blinks when it detects a misfire; the maker's advice is to avoid high speed and go to the dealer; if the lamp blinks, park away from anything that burns, wait at least 10 minutes with the engine off, and if it blinks again go to a dealer at 50 km/h or less. Your job on an injected bike: check fuel, battery, fuses and plugs, connectors for water, then refer. The share of injected bikes in Ghana is not verified.

What a workshop can and cannot do

Be honest about your limits. Sort every big job into three baskets:

Basket	Examples	Who does it
Your shop	Plug, filter, oil, chain, brakes (shoes and cables), carburettor clean, valve clearance if you have the manual, wiring faults, tyres	You
Machine shop or specialist	Cylinder boring and honing, crankshaft work, head valve-seat cutting, wheel-bearing presses, wheel truing (if you lack the stand)	A workshop with the machines
Dealer or refer	Injection faults, brake-fluid system and bleeding, warranty bikes, frame damage	Dealer, or a skilled senior mechanic

Brake bleeding and wheel-bearing procedures were not covered by a source read for this book; treat them as supervised or dealer tasks until your trainer signs you off (not verified). The Honda manual says brake-fluid replacement requires mechanical skill.

Engine overhaul awareness. A full overhaul means taking the engine out, splitting the cases and measuring wear. A workshop without a shop manual, a micrometer and bore gauge, a torque wrench and a clean bench should not claim it can do this. If you do a top-end overhaul (barrel, piston, rings, head), the steps are: drain oil and fuel, remove the head and barrel, lay parts out in order, measure, replace rings and gaskets as a set, clean mating faces, torque bolts in the manual's sequence, refill with oil and run in gently (workshop practice, not source-verified). No free, openly licensed shop manual for the common Honda CG125, CB125, Haojue or Apsonic engines was found; buy the model manual or the dealer's data, and avoid "free PDF" sites that look like spam.

What nobody has told you. Many customers judge you by whether the bike "comes back". An overhaul done without the right tools can come back within weeks, and the customer will tell ten people. A clear "I can fix this part; the rest needs the machine shop" is not weakness. It is what makes people trust you. Honda Ghana notes that many riders use low-cost roadside mechanics who may use low-quality parts; that is your chance to show the difference.

Repair or replace the engine?

(Example numbers.) A customer's bike with a worn top end is worth GH¢6,000 on the market. A top-end repair costs parts GH¢1,800 and labour GH¢900. (1) What is the repair cost? (2) What share of the bike's value is that? (3) A rule of thumb in many workshops is to advise caution above half the bike's value. Is this repair above or below half? (4) If three wet-test readings are 640, 650 and 645 kPa on the compression gauge (example) and the manual figure is 1,000 kPa (example), what is the average reading, and what does the wet test tell you if it rises to 900 kPa?

Hard-fault job

Take a bike with a hidden fault set by your trainer (for example a weak spark from a poor earth, or a clutch with no free play).
Fill in the diagnosis sheet with every test and result.
Do a three-reading compression test with a dry and a wet result.
Do a valve clearance check on a cold engine, write before and after.
Fill in the three-basket decision sheet for five job descriptions and explain your choice to the customer in plain words.

Ask a machine shop

Visit a machine shop or a dealer in Takoradi. Ask what they charge to bore a cylinder or press a bearing, how long it takes, and what they will not do. Write the answers and the date. Prices change; do not copy a price you did not hear yourself.

Check yourself

What is the right order of tests for a bike that will not start?
A compression reading rises a lot after a teaspoon of oil. What is worn?
Name one job you would send to a dealer instead of doing in your shop, and say why.

Unit 2 · Workshop layout, tools, lifting, safety and the environment

A safe, tidy workshop is not a luxury. It is the first thing a customer sees and the last thing that hurts your workers.

Competency standard

Learning outcome	Performance criteria — the trainee…
2.1 Lay out a workshop	draws a layout with bays, parts store, wash area, oil store and exits
2.2 Equip and maintain tools	lists essential tools, keeps a tool register and calibrates gauges
2.3 Lift and handle safely	uses stands, ramps and team lifts correctly
2.4 Prevent fire and injury	controls petrol, sparks, batteries and oil spills
2.5 Handle used oil, batteries and tyres	stores and disposes of them in line with the law and good practice

Range. A workshop with two to four bays, or a roadside stand. Evidence. Layout drawing; tool register; safety audit; waste log; oral questions.

Layout that works

Plan the workshop so a bike moves one way: in, diagnose, repair, test, out. A good layout has:

A reception and waiting area with a table for job cards, shaded and away from fuel
Two or more work bays, each about wide enough for a bike with space to walk all round it (a size to measure in your own space; the number is not verified)
A parts store that can be locked, with shelves, labelled bins and a stock book
A wash and drain area with a slope and a settling pit so oily water does not run into the road or a drain
A used-oil store, away from the bays and from fire, on a firm floor, with a bund (a low wall or tray) so a leak is held
A fuel rule: no petrol stored in the workshop; empty fuel from tanks outside the shed
A test lane for a short, safe test ride away from customers
Two exits that are never blocked, a first-aid kit, a labelled sand bucket and an extinguisher that is serviced by a licensed contractor

Tools and equipment

A bike's own factory tool kit is tiny: a 14 x 17 mm open-end spanner, spark plug spanner, a screwdriver and a pin spanner. A workshop needs more. A starter list (workshop practice, not source-verified): open and ring spanners from 8 to 24 mm, a socket set, spark plug spanner, screwdrivers, pliers, feeler gauges, plug-gap gauge, tyre levers, tyre pressure gauge, torque wrench, multimeter, chain breaker and riveter, hammer, funnels, drain pan, stand or ramp, wire brush, jet-cleaning wires, compression tester. Local prices were not found; collect three quotes in Takoradi or Abossey Okai in Accra, the spare-parts market that the Ghana Standards Authority names. An old microfinance listing from about 2017 shows how small some starter kits are: a spanner set about US$8 and an air pump about US$2, with a goal of US$370 for major tools. That is old and in dollars; use it only to see the scale.

Tool register and calibration (workshop practice, not source-verified)

List every tool, its place on the board, who has it, and its condition.
At close, count the tools back; a missing tool is found today.
Mark gauges (pressure gauge, torque wrench, feeler set). Compare a gauge against a known good one once a month and replace if it differs.
Keep spanners in the order of size on a shadow board so a gap is seen at once.
Replace a rounded spanner or a cracked socket; do not "make do".

Lifting and handling

A motorbike must stand on a firm, level surface on a side stand, centre stand or maintenance stand before you work. Do not tow a bike with wheels on the ground; use a trailer or flatbed with tie-downs. Heavy loads are a back risk: guide weights of 25 kg for men and 16 kg for women at waist height are guides, not safe limits, and stretched arms halve them. So:

Lift a bike onto a stand or ramp with two people, one at each end, with a plan and a call to start.
Use a ramp or lift made by a competent welder; test it with a load first, and never use blocks of wood or bricks under a loaded bike (workshop practice, not source-verified).
Tie a bike on a ramp with a strap through the frame, never a bolt-on part.
Lift an engine out only with a hoist or by at least two people, and only when the fuel is out.
A cargo tricycle with a load must be off-loaded before it goes on a stand (a loaded vehicle is heavy and unstable; Source: Transaid instructor manual).

Fire and injury control

Petrol vapour is heavier than air, collects low and ignites easily; fires usually become serious fast. Sparks come from smoking, welding, heaters and ordinary electrical equipment; draining petrol into a container can create static sparks. Good practice: empty fuel outside, clear spills at once, no smoking in work areas, extinguishers provided and inspected, workers trained to use them, an annual fire drill. Exhaust can contain up to 10% carbon monoxide, so run engines only where fumes go outside; the Honda manual says never run an engine in an enclosed or partly enclosed space. Used oil harms the skin: use nitrile gloves and wash overalls. Clean oil spills at once with sand.

Batteries. A battery gives off explosive hydrogen; keep sparks and flames away; wear protective clothing and eye protection; if electrolyte gets in the eyes, wash with cool water for at least 15 minutes and see a doctor. Connect the positive terminal first on installing (the manual's order). Use a motorcycle charger with the battery off the bike.

Fire certificate and extinguishers. Premises need a fire certificate and the Ghana National Fire Service runs the AFCAS system for applications, payment and digital certificates. Published fees were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; check today's fees. Extinguishers must be inspected and tagged by GNFS-AFCAS licensed contractors by 28 February 2027. Never refill or tag one yourself. See the hub's Workplace Safety Level 3.

Used oil, batteries, tyres and the law

What the law is. The Hazardous and Electronic Waste Control and Management Act 2016 (Act 917) was repealed on 6 January 2025 by the Environmental Protection Act 2025 (Act 1124), which also replaced the 1994 Act 490, and the regulator is the Environmental Protection Authority (EPA). The EPA can close premises that pollute, for up to three weeks. Whether used engine oil from a small garage is classed as hazardous waste, whether a garage needs an EPA permit, and where used oil is collected in Takoradi were not verified. Ask the EPA Western Regional office in Takoradi in person or in writing and keep the answer on file (contact details not verified).

Until you have that answer, follow these course rules (workshop practice, not source-verified):

Used oil: drain into a clean pan, pour into a closed, labelled container (not a drinking-water bottle), keep out of drains, soil, the sea (Akwidaa is on the coast) and away from children and fire. Give it only to a person who can show an EPA permit, and write the date, litres and the collector's name in a waste log. The Honda manual says to take used oil to a recycling centre and never to throw it in the trash, pour it down a drain or on the ground.
Never use used oil as chain lube, weed killer or to settle dust; it poisons soil and water and harms the skin.
Batteries: never in household rubbish. Store dead batteries upright on a tray, on a firm floor, away from fire, and give them to a battery dealer or collector who takes them back; keep a log.
Oily rags, filters and brake dust: collect in a metal bin with a lid; wash hands; do not blow brake dust with compressed air (asbestos risk was not verified, so treat it as a hazard).
Tyres and tubes: stack away from fire and standing water (mosquitoes breed in old tyres); never burn them; a Ghana rule on scrap tyres was not verified, so ask the Assembly and look for a recycler. Reuse is fine: old tubes can be cut into straps.
Wash water: collect the first oily rinse in a settling pit or drum; do not run it straight into a drain.
Spills: sand or absorbent, swept into the oil bin, not hosed away.

How much used oil?

(Example numbers.) A workshop changes the oil in 25 bikes a week, 0.9 L each (the example Honda takes 0.90 L with a filter change; your bikes may differ). (1) Litres of used oil per week? (2) A 200 L drum fills in how many weeks, to the nearest tenth? (3) A battery dealer takes back dead batteries; you replace 6 a month and keep a log. In a year, how many log entries? (4) If a collector charges GH¢40 per collection (example) and comes every time the drum is full, what is the yearly collection cost? Use 52 weeks and round up whole collections.

Workshop audit

Draw a layout plan for a two-bay workshop with all items on the layout list.
Walk the trainer's workshop with a checklist for fire, fuel, oil, battery, tools, lifting, exits, first aid; write at least ten findings with a person and a date for each.
Set up a used-oil drum with a funnel, bund and label, and start a waste log.
Do a two-person lift of a bike onto a stand with the call-and-check method.
Write and role-play what you will say to a customer who wants you to burn his old tyres.

Ask the EPA

Visit or phone the EPA Western Regional office or ask your Assembly health officer: does a small garage need a permit; where does used oil go; what about tyres. Write what you were told and the date.

Check yourself

Why must petrol never be stored in the workshop?
What must you never do with used oil?
Who may service and tag a fire extinguisher?

Unit 3 · Supervising mechanics and apprentices, quality control, warranties and customer care

Your name is on every bike that leaves. Your team's work is your work.

Competency standard

Learning outcome	Performance criteria — the trainee…
3.1 Supervise and train	allocates jobs, trains an apprentice step by step and signs off skills
3.2 Control quality	uses job cards, a final check, a road test and a record of comebacks
3.3 Offer a warranty fairly	writes a clear written warranty and handles a claim
3.4 Care for customers	greets, quotes, explains, hands over and handles complaints

Range. A workshop with a team of one to four people. Evidence. Training plan; signed-off skills list; quality checklist; warranty wording; complaint role-play.

Learning the trade: where apprentices come from

Traditional apprenticeship in Ghana lasts one to five years, is mostly unregulated, and what an apprentice learns depends on the faults customers bring. The National Apprenticeship Programme lists Motor Bike Repair among its trades. In the pilot design, a one-year apprenticeship ended in competency-based certification, and the master and apprentice signed a memorandum of partnership; today's terms were not verified. A study of auto-rickshaw mechanics in Kumasi found a young, low-education workforce, many without licensed garages, with about 68.8% having some apprenticeship. Honda's dealers in Ghana run a service-training programme for mechanics that includes skill checks and accreditation.

Supervising people

A supervisor does not do all the work; he makes sure the work is done right. Five habits:

Plan the day. At opening, write the jobs on a board with a name and a time next to each.
Match the job to the person. Give an apprentice a job he can almost do, with you watching; give a senior a harder one.
Check, do not just trust. Check every safety item: brakes, tyres, chain, bolts.
Correct in private, praise in front. Speak calmly; point to the step, not to the person.
Record. Who did which job, and what was checked.

Apprentice agreement. Write a short agreement: length (for example one year), the skills to be learned in order, days and hours, a small allowance or share of the work (an amount both agree to; example only), who pays for tools and PPE, and how either side ends it. Both sign and each keeps a copy. The Labour Act requires a written contract for work of six months or more (s.12) and a written statement of terms within two months (s.13); whether an apprentice counts as a worker under the Act for every purpose was not verified, so ask the Labour Department. Employers must supply PPE free. Injured workers, including casual ones, are compensated whoever was at fault.

Train an apprentice, step by step (workshop practice, not source-verified)

Tell the apprentice the task, why it matters and what can go wrong.
Show it slowly at the bike, naming each tool and step aloud.
Let him try while you watch, one step at a time; stop him before a mistake that cannot be undone.
Check the result: measure, test, compare with the manual.
Record the skill on his skills list: date, bike, result, and your initials.
Repeat on three different bikes before you sign it as "can do alone".
Safety gates: he does not use the compressed-air line, work on the fuel system, or road test until you sign him off on that skill.

A skills ladder for apprentices

Stage	Can do (examples)	Needs you to check
1 Helper	Wash, fetch, sort bolts, pump a tyre	Everything
2 Basic	Oil level, chain slack, tyre pressure, lamps, fuses, puncture	Brakes, tyres fitted
3 Service	Full routine service, plug, air filter, cables	Brakes and final check
4 Repair	Carburettor clean, brakes, electrical faults	Diagnosis and road test
5 Senior	Valve clearance, clutch, supervised top end	Decisions on big jobs

Quality control

Quality is doing the job to the manual's standard, every time, with proof. Build three layers:

Job card. One card per bike: customer, bike, work asked for, faults found, parts used (with old parts kept), labour hours, price, mechanic's name and date.
Final check. A different person checks the brakes, tyres, chain, bolts, lights, horn and fluids against a checklist; for brakes, both must feel firm and hold the bike. If you adjust brakes, check that the wheel turns freely afterwards.
Road test. The Honda maker recommends a road test after each periodic service. Test with a helmet and a valid licence. First test the brakes at walking pace, then steering, throttle, chain noise, lights, then moderate speed (workshop practice, not source-verified). Wobble can come from wrong loading, tyre pressure, worn steering or wheel parts, loose bearings or spokes, or a misaligned wheel.

Use good parts. The maker warns that non-genuine parts can make a bike unsafe. Buy from known sellers, keep receipts and show the customer the old part (workshop practice, not source-verified). Substandard helmets are sold.

Measure quality. Keep a comeback book: every time a bike returns for the same job within the warranty, write date, bike, fault and cause. The comeback rate is comebacks ÷ jobs. Each month look for patterns (the same mechanic, the same part, the same supplier) and fix the cause.

Warranties

A warranty is your written promise to put right a repair that fails within a set time or distance, because of your work or the part you supplied. A fair one is simple and written on the job card and receipt:

What is covered (for example, the work you did and parts you fitted)
For how long (for example, 7 days or 100 km for a labour repair; example only)
What is not covered: damage from a crash, water, neglect or a customer-supplied part
What you will do: repair free, or refund
How the customer claims: bring the bike and the receipt

Do not promise more than you can honour. Whether a Ghana consumer law sets a minimum warranty for repairs was not verified; ask the Ghana Standards Authority or a legal adviser before you print a long guarantee. Parts you buy may carry the seller's own warranty; get it in writing and pass it on.

Customer care in six steps

Greet by name, look at the bike, ask what the customer notices.
Diagnose and quote in writing: parts, labour, total and a valid-until date; do no extra work without a yes.
Explain in plain words (Fante or the customer's language), and show the worn part.
Keep your promise on time; call early if a part is late.
Hand over: explain what you did, what to watch for, when to return, give the receipt and warranty.
Follow up with a short call or WhatsApp after a few days.

Complaints. Listen without interrupting; thank the customer; write it down; look at the bike together; if it is your fault, fix it free at once; if it is not, explain kindly with evidence. Reply to every complaint within two days (good practice).

What nobody has told you. Riders who live by their bike often cannot afford the bike being off the road. A fast, honest job and a clear price build more loyalty than a low price. When you say "come back Friday", make it Thursday evening.

Comebacks and warranty cost

(Example numbers.) In one month a workshop does 120 jobs; 9 come back for the same fault within the warranty. Each comeback costs GH¢45 in free parts and time (example). (1) What is the comeback rate? (2) What is the first-time-fix rate? (3) What did the comebacks cost? (4) Next month there are 130 jobs and 6 comebacks. Rate and cost?

Run a quality system

Make a job card and a final-check list for one routine service.
Complete a job card and a final check on a training bike; a partner does the final check.
Start a comeback book and write two sample entries.
Write a one-paragraph written warranty and read it to a "customer".
Role-play a complaint: a customer says the brake is weak two days after you adjusted it.
Train a partner to check chain slack using the tell, show, try, check, record method.

Apprentice agreement

Write a one-page apprentice agreement for a workshop you know (skills, hours, allowance, tools, ending). Discuss it with a master craftsman and write what he changed.

Check yourself

Why should someone other than the repairing mechanic do the final check?
What is the comeback rate?
Give one thing a fair warranty should say it does not cover.

Unit 4 · Regulations and the okada market

The law is moving. Customers will ask you what is allowed. Know what is verified, and say "not verified" when it is not.

Competency standard

Learning outcome	Performance criteria — the trainee…
4.1 Explain the timeline	describes the 2012 ban, the 2025 bill and L.I. 2519 correctly
4.2 Separate verified from not verified	marks each rule as read in a source or not verified
4.3 Help customers comply	checks mirrors, indicators, tyres, helmets and documents on a bike
4.4 Protect the workshop	refuses unlawful work and keeps records

Range. Commercial motorcycles ("okada"), tricycles ("pragya", "aboboyaa") and quadricycles. Evidence. Rule table; compliance checklist; oral questions.

Read this first. This unit is a summary of news reports and an official's opinion article, not legal advice. Some items are only announced. Where an item is marked not verified, do not tell a customer it is the law. Ask the DVLA, the NRSA, your union or a lawyer.

The timeline

When	What happened	How sure
28 May 2012	The Road Traffic Regulations, 2012 (L.I. 2180) came into force. Regulation 128 said the licensing authority shall not register a motorcycle to carry a fare-paying passenger, and no one should use a motorcycle or tricycle for commercial purposes except courier or delivery. Enforcement was weak. Helmets were required for rider and pillion but no helmet quality standard was set	Summary only
About April 2025	The Transport Ministry began consultation on a licensing regime with DVLA registration, helmets, rider training, inspections, union membership and a database of motorcycles and tricycles. Date approximate	Read
11 Dec 2025	Parliament passed the Road Traffic (Amendment) Bill, 2025 to permit commercial use of motorcycles, tricycles and quadricycles, with mandatory protective gear. A fuller report says commercial rider minimum age fell from 25 to 21, the alcohol limit from 0.08% to 0.05%, and emission testing is to apply	Read
Feb 2026	The Ghana Standards Authority developed a national motorcycle helmet standard, GS 4512:2025; helmets are to be checked at ports; helmets need a Certificate of Conformance. Whether it equals UN ECE 22.06 is not verified	Read
May 2026	Reports said the law was not yet in force; riders must hold a valid licence, be medically fit, carry insurance, join a recognised union and work in designated zones	Read
31 Aug 2026	The DVLA's Director of Corporate Affairs described L.I. 2519, the Road Traffic Regulations, 2026; Regulations 164 to 177 deal with commercial motorcycles, tricycles and quadricycles	Opinion piece, read

What L.I. 2519 is said to require

As described in the DVLA official's article:

Reg 164: a commercial rider's licence from the DVLA for any commercial use
Reg 165: age at least 21; valid national ID; proof of membership of a commercial road transport organisation; DVLA medical exam, theory, practical and in-traffic tests
Reg 166 and 167: renewal every 2 years; DVLA may suspend or revoke for reckless riding, unlawful use or failure to renew
Regs 168 to 170: commercial vehicles registered with the DVLA with proof of ownership, roadworthiness and the prescribed fee
Reg 171: the DVLA sets passenger numbers
Reg 174: the rider must wear a crash helmet and give a helmet to any pillion; a child under six may ride only seated between the rider and an adult pillion, both helmeted; no running red lights; tricycle and quadricycle riders must display rear number plates visibly and not park in undesignated places

Other summaries agree on Regulations 164 to 166. Not verified: the exact gazette and commencement date and any transition period, whether Regulation 128 of L.I. 2180 was formally revoked, the fees for the commercial licence and the registration. The May 2026 reports call the instrument pending and the August 2026 article calls it passed; the status as of October 2026 is described as passed but the commencement date is not verified.

Union membership: an announcement, not yet confirmed law

The head of the NRSA was reported to say that from 1 January 2027 commercial riders must belong to a registered union or company and the NRSA would stop registering individuals; this is an announced target, not a confirmed legal deadline, and the page could be read only as a search summary. Treat this as not verified. Unions are expected to keep member records and arrange periodic rider training, which makes them a way to reach commercial riders. When a union leader tells you the rule, ask him to show the page of the regulation.

Registration and fees: what was not found

DVLA registration is described as a pre-registration inspection with customs entry documents, then final registration with payment, biometrics, plates and a roadworthiness certificate; the Ghana Card is the main ID. The motorcycle-specific registration, roadworthiness and licence fees were not found. A 2024 report listed GH¢2 for a roadworthiness certificate and GH¢10 for a change of ownership but not for motorcycles and it is dated. Do not quote any DVLA fee to a customer; tell him to ask the DVLA.

Tricycles and mirrors

The DVLA said that more than 90% of aboboyaa in Accra operate without side mirrors and that tricycles must pass the same roadworthiness inspection as other vehicles. In this book's reasoning (not a quoted regulation) demand for roadworthiness repairs is likely to rise: mirrors, indicators, tyres, shock absorbers, lights, helmets. A loaded motorcycle or three-wheeler has longer braking distance and heavy cargo raises the centre of gravity, so it is less stable. Check that load limits match the maker's figure; a cargo-tricycle payload figure for common Ghana models was not verified.

Helmets: what to tell a customer

Wear an approved helmet that is securely fastened; test the fit by trying to turn it while holding the head still; it should not rotate; use only helmets that meet national standards. Do not ride with a helmet hung on the helmet holder. Counterfeit and substandard helmets are sold. Ask a seller for the Certificate of Conformance for GS 4512:2025. A helmet is not a repair part, but a workshop that also sells them must sell only real ones.

What the police check

News reports from 2013 to 2021 show the police Motor Traffic and Transport Department impounding bikes for riding without a licence, insurance, number plates or roadworthiness certificate, or without a helmet; riders who produced documents later were released and others were fined. The current fine schedule was not found. A mechanic is not a "commercial rider", but a mechanic who road tests a customer's bike without a helmet or a valid licence would break the helmet and licence rules that these police checks cover (this is the author's reasoning, not a quoted regulation).

What this means for your workshop

Ask customers for the bike's registration number, and write it on the job card
Offer a roadworthiness pack: two working side mirrors, working indicators and lights, good tyres, working brakes, a firm chain, good shocks (the list is this book's suggestion; it is not a regulation)
Never sell or fit parts you know are fake; never remove a rear number plate, change a frame or engine number, or help a customer hide a bike from the police
Never road test without a helmet and a valid licence
Keep job cards and receipts: they protect you if a bike is later reported stolen
Keep a one-page rule sheet with each rule marked "read in source" or "not verified" and the date you last checked

Price a roadworthiness pack

(Example prices, not market prices.) A tricycle needs two side mirrors at GH¢35 each, an indicator set GH¢60, one rear tyre GH¢180, one tube GH¢30 and labour GH¢120. (1) Total? (2) You sell parts at cost + 25% mark-up on the four parts lines (labour unchanged). If the above are your costs, what is the customer's price for the parts and the total bill? (3) What is your gross profit on the parts?

Check a bike for compliance

Take a training motorbike or tricycle and fill in the compliance checklist: mirrors, indicators, lamps, horn, tyres and tread, brakes, chain, shocks, plate visible, helmet and its marking, documents on the job card.
Write a repair list with a priority (safety first) and a quote.
Fill in the rule table: for each of 10 rules write "read in source (name)" or "not verified".
Role-play: a rider says "I heard from 2027 I can only ride if I join a union; sign this paper to say I am registered." What do you say?

Ask the DVLA

Visit the nearest DVLA office or phone it. Ask for the current fees for registering a motorcycle or tricycle, the roadworthiness test and the commercial licence, and the dates of any change. Write the answer, the date and who told you.

Check yourself

Which rule of 2012 was the okada "ban"?
Is the 1 January 2027 union deadline confirmed law?
Why may a mechanic not road test a bike without a helmet?

Unit 5 · Establish a motorbike and tricycle workshop

The roadside is full of bikes that need a good mechanic. A registered, honest workshop stands out.

Competency standard

Learning outcome	Performance criteria — the trainee…
5.1 Choose a business type and legal form	compares a roadside stand, mobile mechanic, workshop, parts shop and tyre specialist, and sole proprietor, partnership, company and cooperative
5.2 Register correctly	lists the bodies, steps and fees in order
5.3 Plan start-up	budgets premises, tools, stock and working cash
5.4 Hire and protect	explains Labour Act basics, SSNIT, insurance and compliance
5.5 Market and include	markets honestly and makes the workshop accessible

Range. A one- to four-person workshop or stand in Sekondi-Takoradi, Akwidaa or a nearby town. Evidence. Registration checklist; start-up budget; one-page business plan.

Business models

Evidence on income and costs in Ghana is thin; income, tool-set cost, rent and price per service in Takoradi and Akwidaa were not found. Use these models for structure; fill in your own local numbers.

Model	What it is	Main risk
Roadside stand	A fixed spot with a bag of tools, a stand and an air pump	Weather, no place to lock tools, no permit
Mobile mechanic	You go to the rider on a bike or tricycle with a tool bag; the factory tool kit shows roadside repairs are possible	Safety on the roadside, time travelling
Workshop	A shed with bays, a parts store and a team	Rent, wages and capital
Parts shop	Sells plugs, chains, tyres, oil	Capital in stock; fake parts
Specialist	Tyres and punctures, or electrical, or carburettors	Narrow market
Tricycle service	Cargo-tricycle servicing, brakes, axle and load checks	Little spec data; loads and safety

For context, individual sellers on Jiji ask about GH¢15,000 to GH¢27,500 for tricycles (examples seen in an October 2026 snapshot). Those are asking prices of someone else's vehicles; they show that owners have money tied up in a tricycle and will pay to keep it working. Used and new brands include Apsonic, Haojue, Sonlink, Zongshen, Luojia and Honda. Many bikes are clones of the Honda CB125.

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, with late fees of GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first workshop, a sole proprietor is simplest. Move to a partnership if two of you put in money, or to a company when you take large fleet contracts or want to limit your risk.

Registration, step by step

Choose a name and register it at the Office of the Registrar of Companies. The yearly renewal can be paid by USSD *222#.
Tax identity. Your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
Business operating permit from the Sekondi-Takoradi Metropolitan Assembly through its portal; fees follow the STMA fee-fixing resolution. The permit deadline is 31 March each year; confirm with the Assembly. Outside Sekondi-Takoradi, ask your own Assembly.
Fire certificate from the Ghana National Fire Service through AFCAS; extinguishers serviced by a licensed contractor.
EPA. Ask the Environmental Protection Authority whether a garage needs a permit and what to do with used oil (see Unit 2). Not verified.
Trade licences. A workshop that only repairs bikes needs no special licence that I found; a shop that sells helmets should hold the paperwork for GS 4512:2025 helmets. Whether the Data Protection Commission requires you to register because you keep customers' phone numbers and bike records was not verified; ask.
Register workers with SSNIT on hiring.
Open a business bank or mobile-money account, separate from your personal one.
Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small workshop was not verified. Ask about fire and theft cover for your tools and stock, and public liability in case a customer's bike is damaged or a customer is hurt on your premises.

Tax: what to ask before you choose a path

Modified Taxation Scheme (MTS). Residents with business income only who are not VAT-registered may use it: fixed instalments up to GH¢20,000 turnover; 3% of turnover from GH¢20,001 up to GH¢750,000; professionals, partners and owners of several businesses or outlets are excluded. GRA's own page still showed an older ceiling of GH¢500,000 on 8 October 2026. Pay by *880# or the MTS app.

VAT: an open question for your workshop. Under the Value Added Tax Act 2025 (Act 1151), VAT from 1 January 2026 is 15% plus NHIL 2.5% plus GETFund 2.5%, 20% in effect; the threshold for goods is GH¢750,000. For services there is no turnover threshold: a business supplying taxable services registers within 30 days of starting. A VAT-registered business cannot use the MTS. Repair labour is a service and parts are goods. Whether a small motorbike workshop must register for VAT from day one was not verified; ask GRA Takoradi in writing and keep the reply. This book uses the MTS only as an arithmetic example. Companies pay 25% income tax; 18.5% applies to manufacturers in regional capitals other than Accra and Tema, which does not describe a repair shop.

Premises and location

Good locations for a motorbike or tricycle workshop (workshop practice; Akwidaa demand was not verified): near okada stands and tricycle parks, on a main road or near a market, close to a fuel station and a tyre shop but not next to a petrol store, with a lockable room, water, power and a flat, hard floor. Check four things before you sign: the landlord's right to let (ask for papers), the rent and what it includes, a written agreement with a notice period, and whether the Assembly allows a workshop at that spot. A rural workshop at Akwidaa may serve fishermen, farmers and the market, and tricycles that carry fish and goods; ask ten riders what they would use before you build.

Equipment and start-up budget

Use the tool list in Unit 2 and collect three quotes for each item. Example start-up budget (invented numbers for practice, not market prices):

Item	GH¢
Business name registration	130
Assembly permit (example; check the fee)	400
Hand-tool set	2,500
Multimeter	250
Compression tester	450
Feeler gauges and plug-gap gauge	150
Tyre levers and chain breaker	300
Bike stand made by a welder	1,200
Small air compressor	2,500
Extinguisher (from a licensed contractor)	400
First-aid kit	120
Signboard	600
First parts stock	4,000
Rent deposit (2 months at GH¢600)	1,200
Working cash for 3 months	3,000
Total	17,200

Cost your own start-up (workshop practice)

List the tools you already own and their condition.
Get three written quotes for each missing tool (dealer, local shop, Abossey Okai if you can).
Decide which tools to buy now and which to hire or borrow.
Add rent, permits, stock and three months' working cash.
Compare the total with your savings and decide how much to finance.

Financing

Own savings; a susu or village savings and loan (VSLA) group; microfinance; bank loans. The Ghana Enterprises Agency (GEA) offers SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. The Assemblies' disability fund can help persons with disabilities; the 2026 rate was not verified, so ask the Assembly. Start cheap, borrow only when sales are clear, and show the lender your cash book (Unit 6). A hub or union may also offer a tool-lending scheme; ask.

Hire and protect

The Labour Act requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20) and 12 weeks of maternity leave (s.57); casual workers get the full minimum for each day worked (s.74). Minimum wage is GH¢21.77 a day in 2026. SSNIT: employee 5.5% and employer 13% of basic salary; the employer pays 13.5% to SSNIT within 14 days after month-end and 5% goes to a private Tier 2 trustee. PAYE is due by the 15th. See Unit 6 for a worked payslip. The employer must provide PPE free, and injured workers are compensated whoever was at fault.

Market yourself

A signboard with your name, services, phone and WhatsApp number, visible from the road.
A WhatsApp Business profile with a service list, hours and a photo of the workshop and a free Google Business Profile so people find you on maps.
Unions and stands: offer a clear price list, a quick check for union members, and a monthly service day.
Quotes in writing, a short warranty (Unit 3) and show the old part.
Referrals: a small discount for the customer who brings a friend.
Use only honest photos with the owner's permission.

Accessibility

The Persons with Disability Act 2006 (Act 715) requires accessible public places and bans job discrimination. No source on disabled motorcycle mechanics in Ghana was found. These are suggestions, not source-verified: many bench and desk tasks are workable for wheelchair users and people with limited walking, for example carburettor cleaning, plug service, electrical testing, puncture patching on a bench, cable work, the parts counter, quotations and bookkeeping. A raised stand lets a bike or wheel be worked on while seated. Heavy tasks (levering stiff tyres, lifting engines) can be done in two-person teams or with a bench tyre changer. For low vision: bright light, large-print checklists, tactile feeler sets. For deaf or hard-of-hearing workers: written job cards, visual signals, a partner for engine sounds. For intellectual disability: picture checklists and repeated one-step tasks. Road tests need a valid licence and are separate from repair. A 2008 project in Koforidua trained 12 people with disabilities in bicycle repair and set them up in business. Ask each worker which adjustment helps.

One-page plan and pitch

Fit on one page: customers; services and prices; location; start-up cost and finance; monthly costs and break-even; licences and checks you need; how you will advertise; safety and ethics rules.

Register on paper

Choose a business model and legal form and justify it.
Fill in a registration checklist with each body, step and fee.
Build a start-up budget for your own workshop.
Write and present a one-page plan in three minutes.

Phone the Assembly and GRA

Ask your Assembly what permit a workshop needs, the fee and the renewal date. Ask GRA whether a small workshop that sells parts and labour must register for VAT. Write what you were told, the date and the person's name.

Check yourself

What does a sole proprietor business name cost at ORC in 2026?
Which of the two, parts or repair labour, has no VAT turnover threshold?
Why keep your own money and the workshop's money apart?

Unit 6 · Accounting and bookkeeping for a workshop

If you cannot show your numbers you cannot get a loan, win a fleet contract or know whether you are earning. See the hub's Money Skills Level 2 for the basics.

Competency standard

Learning outcome	Performance criteria — the trainee…
6.1 Keep daily records	writes job cards, receipts, a cash book and petty cash
6.2 Track parts and credit	keeps stock cards, debtors and creditors
6.3 Cost and price	works out labour rate, mark-up, margin and break-even
6.4 Value tools	calculates depreciation by the straight-line method
6.5 Close the month	does a trial check, income statement, balance sheet and bank and MoMo reconciliation
6.6 Meet tax records	lists what must be kept and filed

Range. A small workshop with parts sales and labour. Evidence. Cash book; stock cards; month-end pack; costing sheet.

The core rule

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

From job card to invoice to receipt

Every bike gets a numbered job card. At the end the card becomes the invoice or receipt. Example job card (example numbers):

Job card 014
Customer / bike	Kwesi A., 125 cc (example)
Work done	Oil and filter service, plug, air filter
Oil 1 L	1	GH¢40
Spark plug	1	GH¢25
Air filter	1	GH¢30
Parts total		GH¢95
Labour	1 hour	GH¢60
Total		GH¢155

Write the parts you fitted and give the customer the old ones. Number receipts in order, sign and date, and keep a carbon or photo copy. Job cards, receipts and the cash book are your primary records.

Daily and weekly records

Cash book: every receipt and payment in date order with a running balance.
Mobile money: record every MoMo receipt and payment, including fees, in the same book with a column that says "MoMo".
Petty cash: a small float with a voucher for every spend; top up to the same amount.
Stock card for each part: in, out, balance, cost.
Debtors: riders and fleet owners who pay later; creditors: the supplier you owe.
Weekly: count cash, add the cash book, list who owes you.

Sample cash book page (example)

Date	Details	Receipts GH¢	Payments GH¢	Balance GH¢
1 Nov	Opening balance	3,000		3,000
2 Nov	Job cards 001 to 004 (cash)	420		3,420
2 Nov	Bought 10 L engine oil		340	3,080
3 Nov	Job cards 005 to 007 (MoMo)	310		3,390
3 Nov	Transport		25	3,365
4 Nov	Debtor paid part of an old bill	150		3,515
5 Nov	Apprentices' allowance		300	3,215
5 Nov	Job cards 008 to 011 (cash)	510		3,725
6 Nov	Bought chains and plugs		620	3,105
	Totals	1,390	1,285	3,105

Check: 3,000 + 1,390 − 1,285 = 3,105. Count the cash in hand: it must match.

Parts stock

Keep one card per part. When prices change, use the average cost. Example (example numbers) for air filters: you hold 10 at GH¢32 and buy 10 more at GH¢36. Average cost = (10 × 32 + 10 × 36) ÷ 20 = GH¢34. You sell 12: cost of those = 12 × 34 = GH¢408. Left: 8 × 34 = GH¢272. Do a stock count at month-end: compare the count with the card; a missing part is either a mistake or theft, so find out which.

Pricing parts and labour

Mark-up is profit ÷ cost; margin is profit ÷ selling price. A part bought at GH¢35 and sold at GH¢50: profit 15; mark-up 15 ÷ 35 = 42.9%; margin 15 ÷ 50 = 30%.
Labour rate: work out your monthly cost, divide by the hours you can actually bill, and add a margin. Example (all example numbers): monthly costs GH¢3,426.94 (listed in the month below, with depreciation) ÷ 156 billable hours (one mechanic, 26 days, 6 billable hours a day) = GH¢21.97 an hour. With a 30% margin that is GH¢28.56, so you might charge GH¢30 an hour. Apprentices are not billed, but their time is a cost.
Break-even = fixed costs ÷ gross profit on each cedi of sales (or fixed costs ÷ profit per job).
Do not price from fear. Price from cost plus a margin. Offer clear packages: "service pack", "brake pack", "roadworthiness pack".

Depreciation of tools (straight line)

Depreciation = (cost − salvage) ÷ useful life. It is not cash; it spreads the cost of a tool over its life so your profit is honest. Example (example numbers):

Asset	Cost	Salvage	Life (years)	Per year	Per month
Bike stand	1,200	200	5	200.00	16.67
Compressor	2,500	300	5	440.00	36.67
Hand-tool set	2,500	0	5	500.00	41.67
Meter, tester, gauges, levers	1,150	0	3	383.33	31.94
Total				1,523.33	126.94

A worked month (example numbers)

Income statement for one month	GH¢
Labour sales	4,800
Parts sales	6,500
Total sales	11,300
Cost of parts sold (70% of parts sales)	4,550
Gross profit	6,750
Rent	600
Mechanic's pay (basic 1,200)	1,200
Employer SSNIT 13% of 1,200	156
Apprentices' allowances (2 × 300)	600
Electricity and water	250
Phone and data	120
Transport	200
Sundry	174
Depreciation	126.94
Total costs	3,426.94
Net profit before tax	3,323.06
MTS at 3% of turnover (example only)	339.00
Profit after MTS	2,984.06

If you draw GH¢1,200 a month for yourself, GH¢1,784.06 stays in the workshop (2,984.06 − 1,200). Break-even sales: gross profit is 6,750 ÷ 11,300 = 59.7% of sales, so break-even sales are 3,426.94 ÷ 0.5973 = about GH¢5,737 a month.

Trial-style check (example)

At the end of the month the books of this workshop show these balances. Debits must equal credits:

Account	Debit GH¢	Credit GH¢
Cash, bank and MoMo	6,500.00
Debtors	350.00
Parts stock	4,500.00
Tools at cost	7,350.00
Cost of parts sold	4,550.00
Rent	600.00
Wages, SSNIT and allowances (1,200 + 156 + 600)	1,956.00
Utilities, phone, transport, sundry	744.00
Depreciation	126.94
Drawings	1,200.00
Labour sales		4,800.00
Parts sales		6,500.00
Suppliers owed (creditors)		600.00
Accumulated depreciation		126.94
Loan		5,600.00
Capital		10,250.00
Totals	27,876.94	27,876.94

Simple balance sheet (example)

Assets	GH¢	Liabilities and equity	GH¢
Cash, bank and MoMo	6,500.00	Suppliers owed	600.00
Debtors	350.00	Loan	5,600.00
Parts stock	4,500.00	Capital	10,250.00
Tools at cost less depreciation (7,350 − 126.94)	7,223.06	Profit kept (3,323.06 − drawings 1,200)	2,123.06
Total	18,573.06	Total	18,573.06

Cash is not profit

A profit does not mean cash: customers who pay late leave you short, and parts bought for stock use cash before they earn profit. Keep a cash-flow forecast (Unit 7). Ask regular customers and fleet owners to pay a deposit for parts. Chase debtors every week; list each one with the amount and the date they promised.

Month-end routine

Total the cash book and agree the closing balance with the cash in hand.
Reconcile bank and MoMo statements to the cash book; list differences (fees and late entries).
Count parts stock; update the stock cards; list debtors and creditors.
Make the trial-style check: total debits equal total credits.
Write the income statement and the balance sheet.
Pay or provide for SSNIT, PAYE and MTS or VAT.
Write next month's cash forecast; file the records in order.

Staff pay and deductions (worked payslip, example)

A mechanic is paid a basic salary of GH¢1,200 a month (example). SSNIT employee 5.5% = 66.00; taxable pay = 1,200 − 66 = 1,134.00. PAYE in 2026 is charged on monthly bands: first GH¢588 at 0%, the next GH¢80 at 5%, the next GH¢100 at 10%, the next GH¢2,900 at 17.5%. So: 0 + 4.00 + 10.00 + (1,134 − 768) × 17.5% = 366 × 0.175 = 64.05, so PAYE = GH¢78.05. Take-home pay = 1,134 − 78.05 = GH¢1,055.95 before any other agreed deduction. Employer SSNIT 13% = 156.00, so the employer's cost is 1,356. Of the total 18.5% contribution (222), 13.5% = 162 goes to SSNIT within 14 days after month-end and 5% = 60 to a Tier 2 trustee. PAYE is due by the 15th. Casual workers' PAYE is 5%.

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. Filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day of the following month; provisional tax quarterly for companies; annual return within four months of year-end; STMA permit by 31 March. If you are on the MTS you pay as the scheme sets out. In the worked month, annual turnover is about 11,300 × 12 = GH¢135,600 (example), within the MTS band, so 3% would be GH¢4,068 a year (example only; the MTS may not apply if VAT applies to you). Withholding tax: a big customer may withhold from your invoice: goods 3%, works 5%, services 7.5%; ask for the withholding certificate each time. Free tools: Excel or Google Sheets, Zoho Books free plan and Wave (summary only). From 1 January 2027 the 2025 IFRS for SMEs applies to companies that use it.

Month-end for a workshop

(Example numbers.) Opening cash GH¢2,000. Receipts: cash for labour 3,100; cash for parts 2,400. Payments: parts bought 1,700; rent 600; mechanic's wages 1,200; transport 150. A fleet owner owes GH¢350 for work done and is not yet paid. (1) Total receipts and total payments? (2) Closing cash? (3) Sales for the month, counting the debtor? (4) A chain kit bought at GH¢90 and sold at GH¢126: mark-up and margin? (5) Monthly depreciation of a GH¢3,000 compressor with salvage GH¢300 and life 5 years? (6) Fixed costs GH¢2,400 a month and an average gross profit of GH¢80 per job: break-even jobs? (7) MTS at 3% on sales of GH¢5,850 (example only)?

A payslip

(Example.) A mechanic's basic pay is GH¢1,500. Find (1) employee SSNIT at 5.5%; (2) taxable pay; (3) PAYE using the 2026 bands; (4) take-home pay; (5) employer SSNIT at 13%; (6) the employer's total cost.

Close a month

Complete a cash book from a list of 15 transactions, with a MoMo column.
Make three stock cards and do an average-cost calculation.
Reconcile a given statement to the book.
Prepare an income statement, a trial-style check and a balance sheet from a list of balances.
Work out a labour rate for your own workshop idea.
Prepare the 12-month forecast template (Unit 7).

Your own book

Start a real cash book now. Record every spend and receipt for one week, including MoMo fees. At the end of the week count the cash and check the balance.

Check yourself

What is the difference between mark-up and margin?
Is depreciation a cash payment?
How long must you keep records in Ghana?

Unit 7 · Grow, fleet and tender contracts, and the capstone

Quality and honesty grow a workshop. Shortcuts end it.

Competency standard

Learning outcome	Performance criteria — the trainee…
7.1 Run quality and customer care as a system	uses checklists, feedback and complaint records
7.2 Price and grow	sets a pricing strategy and plans how to scale
7.3 Win and keep fleet and tender work	explains a service contract, prices a fleet and handles withholding tax
7.4 Keep records for lenders	assembles a loan pack of registration, books and plan
7.5 Present a capstone	presents a plan with a 12-month cash-flow forecast to a panel

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

Quality systems that scale

Put what you learned in Unit 3 on paper so the workshop runs without you in the room: a job card for every bike, a final-check list, a comeback book, a written warranty, a complaint log and a monthly meeting where the team looks at the numbers (comeback rate, jobs per day, customer calls). When you add a second bay, add a lead mechanic whom you trust to sign off the final check. A workshop that depends on one person cannot grow.

Pricing strategy

Price from cost, not from fear: your labour rate (Unit 6) plus parts at a fair mark-up. Use packages (service pack, brake pack, roadworthiness pack, fleet pack). Raise prices when you are always booked and your comeback rate is low. Never drop to the lowest price on the street; the cheapest repairs are often the ones that return. If a customer asks for a discount, offer a smaller service, not a worse one.

Ways to grow

Way	What it needs	Risk
Add a bay and a mechanic	Space, tools, a trained person	Wages before sales; quality slips
Take apprentices	Time to teach; a written agreement	Your time; mistakes by learners
Add parts sales	Stock capital; trusted suppliers	Fake parts; stock loss; slow-moving items
Fleet servicing	Written contract; reliable parts supply	Late payment; withholding tax
A second location or mobile unit	Cash, a manager you trust	Spreading yourself thin
Tyres, electrical or tricycle specialism	A bench and training	Narrow market

Grow one step at a time and let the cash book tell you when. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme and GH¢110 million for a 24-Hour Economy programme. A guide for owners: do not add a second bay until the first is busy most days and your forecast stays positive after paying the new wages.

Fleet and tender contracts

A fleet is a group of vehicles owned by one customer: a company with delivery tricycles, a union or a school with a bus and bikes. A service contract says in writing:

Scope: which vehicles, which services, how often, what is included
Price: a price per visit or per month, parts at cost plus a stated percentage, and how price changes are agreed
Payment: the due date (for example 30 days), a deposit for parts, and what happens if payment is late
Quality: warranty on work; response time when a vehicle breaks down
Records: a service log for each vehicle, shared monthly
Ending: notice from either side, and a clear way to settle disputes

Where to start. Start with delivery firms, farms, schools, churches, small contractors and unions: unions are expected to keep member records and organise rider training, so a union may want one workshop it can trust for member checks. Bigger firms and public bodies may require tax clearance, insurance and proof of qualifications; the rules for public tenders were not verified, so ask the Public Procurement Authority or the buyer for the tender document and read it fully before you bid.

Withholding tax. A buyer may withhold tax from your invoice: goods 3%, works 5%, services 7.5%. Ask for the withholding certificate each time and keep it as a tax record. Add the withholding to your cash-flow forecast: it reduces the cash you receive.

Price a fleet contract

(Example numbers.) A delivery firm has 20 tricycles. Each gets one service visit a month. Your labour charge is GH¢90 a visit (1.5 hours). Parts cost you GH¢70 a visit and you add a 30% mark-up on parts. (1) The price of one visit? (2) The monthly invoice? (3) The yearly invoice? (4) The buyer withholds 7.5% on the labour and 3% on the parts. What is withheld, and what cash do you receive each month? (5) Your cost for the labour is GH¢21.97 per hour (from Unit 6). What is your profit from the contract in a month, before other costs? (6) The buyer pays 30 days late. What cash do you need to lend the firm for each month's work?

Records for a loan

Lenders ask for your registration, TIN, 6 to 12 months of cash book and MoMo statements, a list of debtors, a stock list, tool list, the business plan and the forecast. Tidy books are your best collateral. Show your forecast has enough cash to pay the loan every month; the example forecast below pays GH¢800 a month from Month 4 (example).

Succession and ethics

Write down your procedures: how to open, how to close, who holds the keys, where the books are.
Name who takes over if you are ill, and teach them the books.
Never sell fake or unsafe parts, never fit a part you would not put on your own bike, never road test without a helmet and licence, never help hide or disguise a bike, never ignore a safety fault because the customer cannot pay. A bike that crashes because of your work harms people and your name.
Pay your workers on time; keep apprentices safe and teach them honestly.
Tell the truth about what you can and cannot do (Unit 1).

Capstone: the 12-month cash-flow forecast

Fill one row per month: opening cash, receipts, payments, closing cash. This example workshop opens with GH¢3,000 working cash. Receipts rise from GH¢6,000 in Month 1 by GH¢600 a month up to GH¢12,000 (example). Payments each month are: parts and oil at 40% of receipts; fixed costs GH¢3,300 (rent 600, mechanic's pay and employer SSNIT 1,356, apprentices 600, utilities 250, phone 120, transport 200, sundry 174); MTS-style tax set aside at 3% of receipts; a loan repayment of GH¢800 from Month 4; and a yearly insurance premium of GH¢1,200 in Month 6 (all example). Depreciation is not cash and is left out.

Month	Opening cash	Receipts	Payments	Closing cash
1	3,000	6,000	5,880	3,120
2	3,120	6,600	6,138	3,582
3	3,582	7,200	6,396	4,386
4	4,386	7,800	7,454	4,732
5	4,732	8,400	7,712	5,420
6	5,420	9,000	9,170	5,250
7	5,250	9,600	8,228	6,622
8	6,622	10,200	8,486	8,336
9	8,336	10,800	8,744	10,392
10	10,392	11,400	9,002	12,790
11	12,790	12,000	9,260	15,530
12	15,530	12,000	9,260	18,270
Year		111,000	95,730	18,270

In your own plan use your real numbers. Check any month where closing cash goes near or below zero and plan how to fix it: delay a purchase, collect a debt, ask for a deposit, or borrow a small amount.

Test the forecast

Use the table above (example). (1) What is the total receipts, total payments and the year's net cash gain? (2) In which month does cash fall? (3) Suppose receipts are only 80% of the forecast in every month, while the rent, wages and other fixed costs stay the same, and the parts, tax, loan and insurance follow the same rules. The lowest closing cash is in Month 6 at GH¢120 and the year-end closing cash is GH¢5,616. What does this tell you? (4) Name two actions to protect cash in Month 6.

Panel scoring (20 marks each): customer and problem; services and legal route (registration, permits, helmets, the rules in Unit 4 marked "verified" or "not verified"); money (start-up, prices, break-even, forecast); safety, quality and ethics; clarity and answers to questions. Competent: at least 60 of 100 with no zero in safety, quality and ethics (author's rule).

Present to a panel

Build a one-page plan with a 12-month forecast, using local quotes.
Present for five minutes to a panel of three.
Answer three questions, including one on what jobs your workshop will not do, and one on a rule you marked "not verified".
Hand in your plan, forecast and logbook.

Feedback fix

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

Check yourself

What should a fleet service contract say about payment?
Why does withholding tax matter to your cash flow?
Give one ethics rule for a workshop.

Glossary

Term	Meaning
Competent / Not Yet Competent	The two possible results of a CBT assessment
Compression test	A gauge test of how well the cylinder holds pressure
Wet test	A compression test with a little oil in the cylinder; a rise points to worn rings and bore
Valve clearance	The small gap between valve stem and rocker, set with a feeler gauge
Slip / drag	A clutch that does not grip / does not fully release
Bund	A low wall or tray that holds a spill
Comeback	A job that returns for the same fault
Warranty	A written promise to put right a failed repair within a set time
L.I. 2519	The Road Traffic Regulations, 2026, said to cover commercial motorcycles and tricycles
GS 4512:2025	Ghana's national motorcycle helmet standard
MTS	Modified Taxation Scheme for small traders
Mark-up / Margin	Profit as a share of cost / of selling price
Depreciation	Spreading the cost of a tool over its useful life
Reconciliation	Matching your records to the bank or MoMo statement
Withholding tax	Tax a buyer deducts from your invoice and pays to GRA
Fleet	A group of vehicles owned by one customer

Logbook

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

Unit 1: diagnosis sheet; compression record (dry and wet); valve clearance record; three-basket decision sheet
Unit 2: layout drawing; tool register; safety audit; waste log; EPA answer
Unit 3: job card; final-check list; comeback book; warranty wording; apprentice agreement
Unit 4: rule table (read or not verified); compliance checklist; DVLA answer
Unit 5: registration checklist; start-up budget; one-page plan; Assembly and GRA answers
Unit 6: cash book; stock cards; reconciliation; income statement; trial-style check; balance sheet; payslip
Unit 7: fleet price; forecast; panel feedback
Every homework, dated

Self-check quiz

In what order do you test a bike that will not start?
What does a big rise in compression after a wet test point to?
Who may service and tag fire extinguishers?
Name two things you must never do with used engine oil.
What does a good warranty say it does not cover?
How do you work out the comeback rate?
Which regulation of L.I. 2180 was the okada ban, and is the 1 January 2027 union rule verified law?
What is the name of Ghana's national motorcycle helmet standard?
What does a sole-proprietor business name cost at ORC in 2026?
What is the difference between mark-up and margin?
How do you work out straight-line depreciation?
How long must records be kept in Ghana?