Outboard Motor Repair Level 3

Who it is for. People who have finished Outboard Motor Repair Level 2, or can show the same skills, and who want to run a service point at a landing site, lead a workshop, or start an outboard repair 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.

Bridge from Level 2: what you already know

Level 2 gave you the skills. Level 3 asks harder questions: when should I stop and refer? How do I serve forty engines, not one? What does the law expect? How do I train an apprentice and promise my work? How do I turn all this into a business that pays?

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.

Competency standard

Range. Two-stroke pre-mix and four-stroke outboards in the 2 to 40 hp range used on canoes. Evidence. Diagnosis log; compression record; referral note; repair-or-replace advice; oral questions.

What "overhaul" means, and why you need to know it

An overhaul (also called a rebuild or "power-head job") means opening the engine itself: pistons, rings, cylinder walls, crankshaft, bearings and the crankcase. It is different from a service, which replaces worn items like plugs, filters, oil, impeller and anodes. Makers' maintenance tables list the service jobs a user can do and class some jobs as dealer jobs. For example, the Tohatsu M40D2 table lists "carburettor: strip, clean and adjust" and ignition timing as dealer work. You do not have to be a dealer to learn what is inside, but you must know the limits of your tools, your manual and your training.

Four-strokes and two-strokes fail in different ways. A pre-mix two-stroke has no separate oil sump: if the oil in the fuel is wrong or missing, the engine seizes. A four-stroke has a crankcase oil pump, an oil filter and often electronic fuel injection. It can be damaged by low oil, and Tohatsu prohibits fuel above E10 in its four-strokes. Learn which kind you are holding before you decide anything.

The workshop limits table

Use this as a starting rule. Add rows from your own experience, but never move a job out of the "refer" column without the engine's manual in your hand.

This table is a teaching design, not a law and not a maker's list. It is based on the dealer-job lines in the manuals read and on general workshop practice (not verified by a licensed mechanic).

Advanced diagnosis: the same order, written down

At Level 2 you learned the trees: fuel, spark, air or compression, water. At Level 3 you use them as a written method, because on hard faults memory fails.

1. Ask and write the history. When did it fail? Running or starting? After what: refuelling, a wave, a collision, a long rest? What fuel and oil (premix, mixed by whom, how old)? Last service? Any recent repair? The manual lists causes by symptom; the history tells you which to test first.
2. Safe set-up. Engine cool, lanyard or stop-switch lock removed while you work, plug caps off for propeller or lower-unit jobs, tank away from sparks, no smoking.
3. Basic checks in order. Lanyard in place and gear in neutral; fuel in the tank, vent open, hose connected correctly, primer bulb firm; water in the filter cup; plug out and read (wet, dry, sooty, spark); battery 12 to 13 V at rest on electric-start engines.
4. Write a short list of causes from the cause table in the manual for that symptom. Rank them: cheapest and quickest to check first.
5. Change one thing at a time and test after each change. If you change three things and the engine runs, you will not know which one fixed it, and the fault will return.
6. Record the result in a diagnosis log (below). Include what did not work.
7. Decide: fixed, still not fixed (go to the next cause), or refer.

A diagnosis log line (example).

Hard faults: three worked chains

Chain A: starts, runs a few minutes, dies, restarts after cooling. Causes to test in order: fuel vent closed, primer bulb or hose collapsing, clogged filter, pump or carburettor, then overheating. Check the vent and the bulb first (one minute). Then the tell-tale: no water from the check port means cooling water is not flowing, so stop, check the intake, then the impeller. Do not restart a hot engine to "test it again".

Chain B: runs, but will not reach full rpm. Wrong or damaged propeller, load or transom height, clogged fuel system, worn engine with low compression, or the overheating-protection limit. Check the propeller first: is the full-throttle rpm inside the range on the engine plate? (Example: 5,000 to 6,000 rpm for the Tohatsu 25 hp.) Then fuel. Then compression.

Chain C: hard to start, misfires, smoke, loss of power on one cylinder. Fuel and spark first (plug, cap, wire, kill-switch short). If both are good and one cylinder is weak, measure compression on every cylinder (next section).

Compression test: the method and its limits

Compression is how hard a cylinder squeezes the fuel and air. A worn cylinder, ring, piston or valve leaks pressure, so the engine loses power and starts badly. A compression gauge measures it.

What numbers mean. The pass or fail value for each engine is in its own workshop data. No minimum value or percentage rule was verified for this course. Some workshops treat a large gap between cylinders as a warning, but the figure varies and was not sourced. So use the gauge to compare cylinders on the same engine, to compare with the manual, and to compare with a known-good engine of the same model that you have measured and recorded. Never decide "needs overhaul" from one reading alone.

Example readings (example numbers, any unit, same gauge).

Cylinders 1 and 2 agree; cylinder 3 is far behind. The plug from cylinder 3 and that piston are the first things for a dealer or senior mechanic to inspect. Refer.

Overheated, seized and submerged engines

Overheated. Stop at once. Do not restart until the cause is found. Causes: blocked water intake, worn impeller, stuck thermostat, or on a two-stroke too little oil in the fuel. A heat-damaged cylinder shows scoring, so compression will be low and uneven.

Seized. If the flywheel will not turn by hand (plugs out, kill lock removed), do not force it. Put a few drops of oil in each cylinder, wait, then try again by hand. If it still will not turn, it is a powerhead rebuild or a replacement: refer.

Submerged in sea water. Time matters because salt water corrodes quickly. The maker's steps: do not start it; wash with fresh water; drain water and oil; remove the plugs and drain the cylinders by pulling the starter; change oil and filter; spray oil into the cylinders; take it to a dealer; the oil may need changing again. Your job in the first hour is to save the engine from corrosion, not to make it run.

Repair, refer or replace: advising honestly

The owner needs a clear answer. A simple rule many workshops use is: if the repair costs more than about half the price of a similar replacement engine, the owner should think hard about replacing it. That "half" figure is a general practice, not verified. Put four things on the quote: parts, labour, the chance the repair will fail (be honest) and the expected years left in the engine.

Your own records matter. CaFGOAG blamed poor maintenance for more than 30 faulty-engine-at-sea cases in four regions in 2023, and advised servicing at least every six months and repairing small faults while the engine still runs. A record of six-monthly services is evidence for the owner; a gap in the record tells you where to look.

Current dealer prices for new motors in GH¢ were not found. Older press prices from subsidy schemes (about GH¢12,000 to GH¢12,740 full price, around 2016) are too old to use. Ask two dealers for a written quote for a comparable motor before you advise. Yamaha's sole agent in Ghana lists a Takoradi branch; whether it stocks outboard parts was not verified.

Check yourself

1. Why change only one thing at a time when diagnosing?
2. Why compare cylinders with each other and not only with a number from this book?
3. What is the first thing to do for a submerged engine, and what must you not do?

Competency standard

Range. A landing site of 20 to 60 canoes with motors, served from a workshop, a bay at the beach or a mobile kit. Evidence. Kit list; service register; group service plan; scheduling sums; oral questions.

Four ways to serve a landing site

These models come from the demand evidence in this course, not from a survey of Akwidaa (the number of motors at Akwidaa was not found; ask the chief fisherman). Subsidised outboards have been delivered in large numbers to coastal communities, and CaFGOAG reported many faulty engines at sea and urged six-monthly servicing.

Most successful workers use two or three together: for example a bay and a contract for the group, with a mobile kit for emergencies.

The mobile kit

A good minimum kit follows the tool bag a maker supplies (16 mm plug socket and handle, 10 to 13 mm socket, pliers, screwdriver, spare plug, spare split pins, spare stop-switch lock, emergency starter rope, flushing attachment). Add what the Level 2 jobs need:

Local names, shop names and prices for parts in Takoradi, Sekondi and Axim were not found. The homework asks you to visit three shops and record price and date. Do not copy a number from this book as a price.

Safety at a landing site and at sea

Everything in the Level 1 and 2 safety units still applies. At a landing site there are three extra dangers: people crowd round, the sea is close, and an engine gets tested at the water's edge.

Lifejackets in Ghana. The Ghana Maritime Authority (GMA) said in August 2026 it was processing a Legislative Instrument to make lifejackets compulsory on inland waters, and its programme had distributed 20,000 lifejackets at a subsidised GH¢250 each, with a GH¢20 rebate per jacket for operators buying more than five. A rule specific to canoe fishermen at sea was not found, and whether canoe crews at sea can buy under this programme was not verified. Do not tell fishers a lifejacket is or is not "required" at sea. Tell them the safe thing is to wear one.

Working with fishers' groups

Fishers will trust you after they see you do three things: show up when you said, tell the truth about the engine, and never surprise them with a bill.

1. Meet the leader first. Go to the chief fisherman or the canoe owners' group and explain the plan in Fante. Ask who owns which engines and who decides on repairs. Landing-site dynamics (who pays, credit habits, boat captains) were not verified, so ask.
2. Make an engine register. One line per engine: owner, phone, make, model, engine number, last service date and hours, next due. (Engine hours can be written from the owner's note; some makers advise commercial users to log engine hours to set service intervals.)
3. Agree a service plan in writing. What a six-monthly service covers (plugs, gear oil, filters, impeller check, anodes, propeller and split pin, flush), what is extra, the price and when payment is due.
4. Agree a day for each group of engines. Tell owners the day before. Ask them to bring the engine clean and with the fuel tank emptied.
5. After each service, give a written note with what you did, what you found and the next due date. Keep a copy.
6. Be firm and kind on credit. Canoe owners often get cash after a good catch. Agree a pay date (see Unit 6, debtors) and do not hand back an engine you have not been paid for without a written promise from the owner and a witness.

Premix: what you can say, and what you cannot

What premix is. Premix is subsidised fuel for artisanal fishing outboards, distributed from Tema Oil Refinery through the National Premix Fuel Secretariat, landing beach committees and regional coordinating councils. It is meant for fishing canoes. Its subsidy was reported as up to 50% with prices reviewed quarterly.

Official price (as announced). From 1 September 2026: GH¢5.51 per litre, GH¢24.80 per gallon; 50 gallons GH¢1,240; 70 gallons GH¢1,736; 80 gallons GH¢1,984. Earlier in 2026 the price was GH¢5.60 per litre and GH¢25.20 per gallon. A Ghana "gallon" works out at about 4.5 litres (24.80 ÷ 5.51); this is derived from the two prices, not stated in a source, so check the container. Landing beach committees charging above the approved price face a penalty stated as up to two years in prison, 2,000 penalty units, or both.

What is not known. The official oil ratio and quality control of premix, and whether the premix you buy already contains two-stroke oil, were not verified. A report describes premix as petrol mixed with two-stroke oil, but no official ratio was found. So:

Shortages. Reports from Axim, Apam, Tema, New Takoradi and Keta describe shortages, hoarding and committee abuse allegations. These are allegations, not findings. Some fishers say they mix pump petrol with engine oil when premix runs short, and the Canoe Council said fishers buy pump petrol and diesel and mix them. Do not name people or committees. Teach fishers instead:

1. Diesel is not petrol. Never put diesel in an outboard petrol engine.
2. A guessed mixture is a gamble. Too little oil makes a two-stroke seize; too much oil fouls the plugs and smokes. If a fisher must mix, he uses the ratio and oil type in his own manual, measures with a clean cup, and shakes the tank.
3. Mix in the right order. Oil first in the tank, then the petrol, cap tight, vent closed, shake well. (Tohatsu portable-tank method.)
4. Check after a shortage. After running mixed or unknown fuel, inspect the plugs and the fuel filter cup at the next service.

The mixing sum. Litres × 1,000 ÷ ratio = millilitres of oil. Example from the Tohatsu pre-mix engine: at 50:1, 25 litres need 500 mL of oil, and during break-in at 25:1 the same 25 litres need 1,000 mL. Use your own engine's ratio. For a 4.5-litre "gallon" at 50:1: 4.5 × 1,000 ÷ 50 = 90 mL of oil.

Do not sell premix or fuel. Whether a fuel-selling licence is needed was not verified (NPA rules). Give advice only. Never sell fuel unless you have checked the licence rules with the NPA and your Assembly.

Check yourself

1. Why must a lanyard be attached to the operator?
2. Can you tell a fisher that a lifejacket is compulsory at sea? Why or why not?
3. Why must a four-stroke never run on premix?

Competency standard

Range. A workshop bay, a landing-site bench, or a mobile kit. Evidence. Workshop safety audit; waste log; compliance register; incident log; oral questions.

Fuel, fire and carbon monoxide in the workshop

You already know the maker's rules. At Level 3 you build them into the layout of the place:

Fire certificate and extinguishers. The Ghana National Fire Service (GNFS) runs the AFCAS online system for fire-certificate applications. Fees published earlier were GH¢250 for residential, GH¢500 for non-residential and GH¢1,000 for commercial premises, plus processing fees; check today's fees before you quote them. Owners of extinguishers were told to have them inspected and tagged by GNFS-AFCAS licensed contractors by 28 February 2027. Whether a fuel-handling workshop needs extra conditions was not verified; ask the GNFS station in Takoradi.

Carbon monoxide. Exhaust contains carbon monoxide, which is colourless, has no smell and can kill. Never run an engine in a closed room or a covered boat shed. A test drum belongs outside or under a roof with open sides.

Waste oil, fuel and parts: what to do with them

A repair workshop makes waste every day: used gear oil and engine oil, old fuel, water from the filter cup, dirty rags, old plugs, filters, impellers, batteries and sealing washers.

Never pour used oil or fuel on the ground, in a drain, in the lagoon or into the sea. A used-oil disposal point in the Western Region was not verified, so ask. Do not let a person collect used oil without asking what he does with it: an honest collector will tell you.

Law on the environment. The Environmental Protection Act 2025 (Act 1124) consolidates earlier environmental laws and repeals the Hazardous and Electronic Waste Act 2016 (Act 917). Which section or permit applies to a small engine workshop was not verified. Ask the EPA. Do not tell clients "you do not need a permit" until you have asked.

Salt-water test drum. Water in the test drum becomes oily. Do not tip it into the sea. Let it settle, skim the oil into the used-oil container, and ask the EPA how to dispose of the water (not verified).

Lifejackets, canoes and the rules that touch your clients

You do not enforce these rules, but you work with people who live under them.

Your safe rule. Never refuse or accept a job on the strength of a rule you cannot name. If a client asks "is this allowed?", say what you know, say what you do not know, and tell him where to ask (the Fisheries Commission, the GMA, the Assembly). That is honest and it protects you.

The Labour Act and workplace safety

If you employ anyone, including apprentices on wages, you carry duties. Under the Labour Act 2003 the employer must supply protective equipment free of charge, and must report occupational accidents and diseases as soon as practicable and not later than seven days. Injured workers, including casual workers, are compensated whoever was at fault. A standard Ghana accident form was not verified; ask the Labour Department which form and office to use, and keep your own copy.

Contracts, leave and wages are in Unit 5. A national occupational safety and health bill has been announced but is not yet law: in August 2026 the Minister said the Ministry was still preparing it. The Labour Act 2003 still applies.

Noise, lifting and the apprentice's body

• Noise. The operator sound level is 79.2 dB(A) for the Tohatsu 25/30 four-stroke and 91.2 dB(A) for the M40D2/M50D2 two-stroke, a difference of 12 dB(A), so the two-stroke is much louder. Use ear protection for test-running (general practice, not verified).
• Lifting. A Tohatsu 25/30 weighs 71.5 to 86.5 kg depending on type, and mounting on a transom needs a hoist rated 150 kg or more and trained people. Never lift an engine alone. Two people for small engines, a hoist or a stand for the rest. The right team size for manual lifting on a beach was not verified.
• Tilt. Never work under a tilted-up engine unless the tilt lock is engaged and the engine is secured to the transom or a stand.
• Hands. Propeller edges are thin and sharp: wear gloves when changing it.

Incidents, near misses and the monthly safety walk

A near miss is something that could have hurt someone but did not (a spill that was stepped over; a spark near fuel). Write it down. Near misses are free lessons.

Monthly safety walk (30 minutes). Use the checklist above, plus: extinguisher tagged and in reach; first-aid kit complete; exits clear; PPE in good order and in use; electrical leads sound; waste log up to date; test drum clean and covered; lanyards and lifejackets in good order. Write each finding, who will fix it and the date. Check next month that it was fixed.

Incident log columns. Date; time; who; what happened; injury or damage; first action; cause (immediate and underlying); fix; who and when; reported to whom.

Check yourself

1. Where may an engine be test-run, and why?
2. Who may service and tag a fire extinguisher?
3. What must you do with used gear oil?

Competency standard

Range. A workshop or service point with one to three apprentices or helpers. Evidence. Skills ladder; agreement; sign-off cards; job-card checklist; callback log; warranty wording.

Why apprenticeship matters in this trade

There is no outboard programme in the CTVET lists that was found; informal apprenticeship is the main route into the trade. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme. How a small workshop joins that programme was not verified; ask the Ghana Enterprises Agency or the Assembly. If you train apprentices well, you also build the next generation of people who keep the canoes running.

A written apprenticeship agreement

Put it on one page and sign it with the apprentice (and a parent or guardian if under 18). Include:

The Labour Act 2003 requires a written contract for work of six months or more (s.12) and a written statement of terms within two months (s.13). The Act also has its own rules on apprenticeship; the exact sections were not read for this module, so read them or ask the Labour Department before you sign.

The skills ladder with safety gates

An apprentice learns in steps. At each step the apprentice moves up only after you have watched them do the task correctly three times and written it on the sign-off card. Three levels on the card: S (seen only), W (does it while I watch) and A (does it alone, I check the result).

The times are a suggestion (general practice, not verified). People learn at different speeds. What never changes is that a task is not done alone until it has been watched, corrected and signed.

How to teach one task

Use this five-part method, the same you use for toolbox talks:

1. Tell the apprentice what the job is, why it matters and what can go wrong.
2. Show it slowly, saying each step aloud. Let the apprentice see the hands, the tool and the result.
3. Let them try while you watch. Stay close. Correct small errors at once, kindly.
4. Check the result. Ask them to tell you why each step was done.
5. Record it on the sign-off card and in the logbook.

Teach in Fante or English, whichever the apprentice understands best. Use pictures and the engine itself. An apprentice with a hearing impairment should be taught with written steps and visual signals; one with low vision with a good light, touch cues and large-print cards; one using a wheelchair with a bench at seated height. These adjustments are our suggestions, not sourced; ask the learner and an occupational therapist what works.

Common supervisor mistakes. Shouting in front of customers; doing the job yourself "because it is faster"; letting an apprentice take a short cut that you would not take; forgetting to praise. Correct in private; praise in front of others.

Quality control: the system, not just the skill

Quality control means catching a mistake before the customer does. Four tools:

1. The job card checklist. Every job has a card with a short checklist the mechanic ticks and signs.

2. A second-person check on critical items. Some mistakes can drown or burn a person. These need a second person to look and sign:

These torque numbers are examples from one maker. Always use the figure in the engine's own manual. If you do not have a torque wrench, the Tohatsu manual gives a rule of thumb (plug one quarter to one half turn past finger-tight) and says to check with a torque wrench as soon as possible.

3. A standard test run. Every serviced engine gets the same test before it goes back:

(A propeller-on test needs the engine in the water on a boat, which is the owner's sea trial. Never run an engine on a hose or in a drum with the propeller on.)

4. A callback log. A callback is when a customer returns because the work was not right or the fault came back. Write each one down: date, engine, original job, new symptom, cause (use the 5 Whys), whether it was your fault or something else (wrong fuel, impact damage, another mechanic), and what you did.

Callback rate = callbacks ÷ jobs, shown as a percentage. A rising rate tells you something in your routine is failing.

Warranties: a promise you can keep

A workshop warranty is your written promise about your own work. Makers' new-engine warranties are different and stay with the maker or dealer: do not touch a new engine under warranty, because you may void it (general practice, not verified).

An example workshop warranty (our design, not a legal template).

Consumer-protection rules that apply to repair warranties in Ghana were not verified; ask the Ghana Standards Authority or a lawyer before you print your terms. Do not promise "lifetime" or "no problem again". Promise what you can control.

What a warranty costs. You must price it in. If you do 200 jobs a year, 4% come back and each callback costs GH¢90 in your time and parts, then 200 × 0.04 = 8 callbacks, and 8 × 90 = GH¢720 a year (example). If the average job is GH¢520 (so yearly sales GH¢104,000, example), the warranty costs 720 ÷ 104,000 = 0.69% of sales. It is small, and it buys trust.

Handling complaints

Listen first; do not argue. Look at the engine with the customer. Write what he says. If it is your fault, fix it free and say sorry. If it is not (for example the customer used old petrol), show him the cause and quote a fair price. Answer in writing within two days (good practice). Record it in the callback log.

Check yourself

1. What are the five steps for teaching a task?
2. Name two things that need a second-person check before an engine goes back.
3. What does "whichever comes first" mean in a warranty of 30 days or 20 hours?

Competency standard

Range. A one- to four-person outboard repair business at or near a landing site or in Sekondi-Takoradi. Evidence. Registration checklist; start-up budget; one-page business plan; oral pitch.

What you can sell, and what you must not

Choose a legal form

Annual returns cost GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first workshop, a sole proprietor or partnership is simplest. A cooperative or a company fits a group of owners, or when you take large contracts or want to limit your risk. A partnership needs a written agreement: who puts in what money and tools, who does which work, how profit is shared, and what happens when a partner leaves.

Registration, step by step

1. Choose a business name and register it at the Office of the Registrar of Companies (ORC).
2. Get your tax identity. Your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
3. Get the business operating permit from the Sekondi-Takoradi Metropolitan Assembly (STMA) through its portal; fees follow the STMA fee-fixing resolution. Renew it each year (the deadline stated in the earlier modules is 31 March; confirm with STMA). If you work in another district, go to that Assembly. The fee for a repair workshop was not verified.
4. Fire certificate for the premises. The GNFS issues it through the AFCAS system. A workshop with fuel in it should ask the GNFS Takoradi station what is required.
5. Environmental check. Ask the EPA Takoradi whether a workshop that handles fuel and waste oil needs a permit under the Environmental Protection Act 2025 (Act 1124). Not verified.
6. Trade licences. No special licence for engine repair was found. Selling fuel, selling lifejackets under a subsidy scheme, and importing parts may carry other rules (not verified); ask the Assembly and GRA.
7. Register workers with SSNIT when you hire.
8. Open a separate business account or mobile money wallet. Keep your own money out of it.
9. Keep a registration folder: certificates, TIN, permit, receipts, dated copies.

Tax: what applies

Modified Taxation Scheme (MTS). Residents with business income only, who are not VAT-registered, may use the MTS. Turnover up to GH¢20,000 pays fixed instalments, and turnover from GH¢20,001 to GH¢750,000 pays 3% of turnover (or may use the Modified Cash Basis). The ceiling was raised from GH¢500,000 to GH¢750,000 by the Income Tax (Amendment) Act 2026 (Act 1178), assented on 26 August 2026, although GRA's own page still showed GH¢500,000 on 8 October 2026. Professionals, owners of several businesses or outlets, and partners are excluded. If you are a partnership or a company, the MTS does not apply and you use the normal rules: companies pay 25% standard.

VAT. VAT is 15% plus NHIL 2.5% plus GETFund 2.5%, an effective 20% from 1 January 2026. The registration threshold for goods is GH¢750,000. For services there is no turnover threshold: a taxable person making taxable supplies of services must register within 30 days of starting. A VAT-registered business cannot use the MTS. Open question: an outboard workshop sells labour (a service) and parts (goods). Whether GRA treats it as a services supplier that must register from the first day was not verified. Ask GRA Takoradi in writing and keep the answer. This book uses the MTS only as an example for arithmetic.

Withholding tax. When a group, company or institution pays you, they may withhold part of the payment. Rates read: goods 3%, works 5%, services 7.5% (individual or entity over GH¢2,000 a year), and rent 8% residential or 15% non-residential. Ask the payer for a withholding-tax certificate and the basis they used.

Premises and location that give good returns

Start small. A table, a vice, a covered bay and a lock-up box is enough to begin. Rent more only when sales show you need it.

Tools, equipment and the start-up budget

Example start-up budget (invented numbers for practice). Prices of tools and parts in Takoradi were not found; visit three shops and replace every number with a real quote.

Tools and equipment list (example prices):

The engine stand or hoist matters: a 25 hp engine weighs 71.5 to 86.5 kg and a hoist for mounting needs 150 kg or more. Buy what the jobs need; do not buy low-quality tools to save a few cedis, because a stripped plug thread costs more than the tool.

Financing the start

Own savings; a susu or village savings and loan (VSLA) group; microfinance; bank loans; the Ghana Enterprises Agency (GEA), 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¢401 million for a Women's Development Bank, GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. GIRSAL guarantees agricultural loans; whether it covers a fishing-sector repair business was not verified. The Assemblies' disability fund can help persons with disabilities; the current rate was not re-verified, so ask the Assembly. Borrow only when sales are clear, and never borrow for the working cash alone.

A group-contract advantage. Lenders respect a signed service plan with a canoe owners' group. Show it with your cash book (Unit 6).

Hire and protect

The Labour Act 2003 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, which comes to about GH¢587.79 a month at 27 days. SSNIT: employee 5.5% plus employer 13% of basic salary. Unit 6 works through the sums. Apprentices: use the written agreement from Unit 4.

Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small firm was not verified; ask the NIC. Think about: fire and theft of tools and stock; public liability if a customer is hurt at your bay; cover for workers if injured. Ask what a loss would cost you before you ask what the premium costs.

Market yourself

Use a WhatsApp Business profile and a free Google Business Profile. Put the sign where the canoes can see it. Print a price list for the six-monthly service. Stick a next-service-due label on every engine you service. Ask the chief fisherman and satisfied owners to refer you; photograph work (with permission) and show before and after. Offer a small discount to groups that book a plan.

Accessibility

The Persons with Disability Act 2006 (Act 715) has employment provisions and bans employment discrimination. The sections on training, tools and employer incentives were not verified; read the Act text before you quote them. A 2026 press report said private-sector incentives are not yet working as intended.

These are our suggestions, not sourced, and must be confirmed with learners with disabilities and an occupational therapist:

Deaf workers need visual signals and written steps. Workers with low vision need a good light, touch cues and large print. Make the entrance and the bay reachable by wheelchair users where you can.

One-page business plan and pitch

Fit on one page: customers (who owns engines and how many); services and prices; location; start-up cost and finance; monthly costs and break-even (Unit 6); licences and permits you still need; how you will advertise; safety, quality and ethics rules; 12-month cash forecast (Unit 7).

Check yourself

1. What does a sole-proprietor business name cost to register and renew in 2026?
2. Does a services business have a VAT turnover threshold?
3. Name two jobs in an outboard business that a person using a wheelchair can do well.

Competency standard

Range. An outboard repair business with one to three workers. Evidence. Job cards; cash book; stock card; month-end pack; costing sheet; tax-record list.

All the numbers in this unit are examples that were worked out by script and checked. Use your own real numbers in your own books.

The core rule

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

The records a repair business keeps

The job card and how to price a job

A job card fixes what the job cost you and what you charge.

Example job card: six-monthly service on a 15 hp two-stroke (example numbers).

Profit above parts cost on this job: 580 − 336 = GH¢244 (labour and mark-up). That has to pay for your time, rent, power, tools, tax and warranty.

Mark-up and margin are different. Mark-up = profit ÷ cost. Margin = profit ÷ selling price. A plug bought at GH¢28 and sold at GH¢36.40 (30% mark-up): profit 8.40; margin 8.40 ÷ 36.40 = 23.1%. A 30% mark-up is not a 30% margin. If you want a 30% margin you must mark up by more than 30% (a margin of 30% needs a mark-up of 42.9%).

What a labour rate must cover. Monthly costs that are not parts: rent GH¢600, phone and power GH¢250, transport GH¢350, wages and employer SSNIT GH¢1,356, depreciation GH¢71.46 and your own drawing GH¢1,500, a total of GH¢4,127.46 a month. If two people can work 22 days at 5 billable hours each, that is 220 billable hours and a cost of 4,127.46 ÷ 220 = GH¢18.76 an hour. But if you only bill 67 hours in the month because jobs are not steady, the cost per billed hour is 4,127.46 ÷ 67 = GH¢61.60. This is why steady group contracts matter (Unit 2): empty hours still cost money. Set your rate from the market and from this check, and ask whether you can fill your diary.

Parts stock cards

A stock card is kept per part. Use average cost to keep it simple: total value ÷ total quantity.

Example: spark plugs (example numbers).

Cost of the 35 plugs used = 35 × 29.20 = GH¢1,022; 15 left worth 15 × 29.20 = GH¢438. Count the shelf each month and compare with the card. A difference is a loss: find out why.

Cash book example

Cash book page (example). Opening balance GH¢3,950; March.

Check: 3,950 + 9,980 − 9,607.55 = 4,322.45. The cash book total agrees with the running balance. Never leave a cash book unbalanced overnight.

Other things that happened in the month but are not in the cash book: 3 service jobs at GH¢580 (GH¢1,740) were done on credit and not yet paid, so they are debtors; GH¢1,000 of parts were bought on credit from a supplier, so that is a creditor; PAYE and SSNIT for the mechanic (GH¢300.05) are owed and not yet paid.

Debtors, credit and ageing

Canoe owners often pay when the catch is good. Credit is a business decision. Write each debtor with the date of the job, the amount and how many days old. An ageing list groups them: under 30 days, 30 to 60, over 60.

Total owed GH¢2,320. Chase the oldest first, politely and in person. After 60 days, ask the group leader to help, and agree a part-payment plan in writing. Do not hand back another engine to a late payer without a written promise. A debt that you decide will never be paid is written off as a bad debt (an expense).

Depreciation of tools (straight line)

Depreciation (straight line) = (cost − salvage) ÷ useful life. It spreads the cost of a tool over the years it works. The salvage is what you could sell it for at the end.

Example tools (example numbers).

Depreciation is a cost that is not cash: no money leaves the till, but the tools lose value every month. It reduces profit and builds a fund you should save to replace tools.

Month-end routine

1. Total the cash book and agree the closing balance with cash in hand and the MoMo wallet.
2. Reconcile the MoMo and bank statements to the cash book (below); list differences.
3. Update stock cards and count stock; compare.
4. Update the debtors and creditors lists with age.
5. Make a trial-style check: opening balance sheet plus the month's changes equals the closing balance sheet; assets equal liabilities plus equity.
6. Write the income statement: income minus costs equals profit.
7. Write the balance sheet: what you own and what you owe.
8. Work out tax and payroll amounts due and put the dates in your diary.
9. Check next month's cash and file the records.

Bank and MoMo reconciliation

Reconcile means matching your cash book to the statement. They rarely agree at once because of timing and fees.

Example (example numbers). Cash book MoMo balance: GH¢2,350. Statement balance: GH¢2,412. Differences found: a customer paid GH¢80 by MoMo that you had not yet written in the book; a MoMo withdrawal charge of GH¢18 that you had not written. Adjusted book balance: 2,350 + 80 − 18 = GH¢2,412, which agrees with the statement. Then write both items into the cash book. (Remember to include MoMo fees as a business cost.)

Income statement for the month (March example)

Gross profit margin = 5,196 ÷ 11,720 = 44.3%. The sales include the 3 credit jobs (GH¢1,740) because the work was done. Cost of parts sold equals opening stock GH¢3,000 plus purchases GH¢6,500 minus closing stock GH¢2,976 = GH¢6,524, which matches the 14, 6 and counter figures above.

Balance sheet at 31 March (example)

Assets equal liabilities plus equity: 15,016.99 = 15,016.99. The sheet balances. The opening balance sheet was cash 3,950 + stock 3,000 + tools 6,050 = 13,000 = capital, so the check works from the start.

Profit is not cash. Profit after tax is GH¢2,216.94, but the cash book rose by only GH¢372.45 (4,322.45 − 3,950) because the business bought stock, paid drawings, and was waiting for GH¢1,740 from debtors.

Break-even

Break-even sales = fixed costs ÷ the share of each cedi of sales left after variable costs. Here the fixed costs per month are rent, phone, transport, wages and SSNIT, depreciation and the owner's drawing: 600 + 250 + 350 + 1,200 + 156 + 71.46 + 1,500 = GH¢4,127.46. The variable costs are parts (55.7% of sales: 6,524 ÷ 11,720) and tax (3%). So 100% − 55.7% − 3% = 41.3% of each cedi of sales is left. Break-even = 4,127.46 ÷ 0.4133 = about GH¢9,986 of sales a month. The month's sales of GH¢11,720 are above break-even by GH¢1,734.

Tax and payroll records

Modified Taxation Scheme (MTS). Under the MTS, turnover from GH¢20,001 to GH¢750,000 pays 3% of turnover; pay by *880# or the MTS app. Sales of GH¢11,720 × 3% = GH¢351.60 (the month above). Annualised (11,720 × 12 = 140,640) is inside the band. The MTS excludes professionals, partners, owners of several businesses and VAT-registered businesses; confirm with GRA Takoradi whether your workshop qualifies (Unit 5).

Payroll: one mechanic (example numbers). Salary GH¢1,200 a month. The PAYE bands read for 2026: first 588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5% (and higher bands above). The employee SSNIT contribution of 5.5% is taken first.

The employer pays SSNIT within 14 days after the month-end and PAYE by the 15th of the next month. A late SSNIT payment costs 3% a month. Casual workers: PAYE at 5%. Minimum wage is GH¢21.77 a day in 2026.

Withholding tax. If a group or institution withholds tax from your fees (services 7.5%, goods 3%, works 5%), ask for a certificate and count it as tax already paid.

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; 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; the Zoho Books free plan; and Wave's free Starter plan. From 1 January 2027 the 2025 IFRS for SMEs applies to companies using it.

Check yourself

1. What is the difference between mark-up and margin?
2. Why can a business show a profit and still run out of cash?
3. How long must business records be kept in Ghana?

Competency standard

Range. An outboard repair business plan for a landing site or town workshop. Evidence. One-page plan; forecast; partnership list; contract draft; panel score sheet.

Quality and customer care

Unit 4 gave you the checks. A business turns checks into a habit:

Pricing strategy

Cost-plus pricing (Unit 6) starts from cost and adds a fair profit. Market pricing checks what others charge: visit three workshops and record. A third is value pricing: a six-monthly plan that keeps a canoe working through the season is worth more than the cost of the parts, because a stopped engine means no catch.

Packages make your income steadier:

Example: a group price (example numbers). A walk-in six-monthly service is GH¢580. For a group of 40 engines serviced twice a year, you offer GH¢540 each. The discount is (580 − 540) ÷ 580 = 6.9%. Yearly income from the group is 40 × 2 × 540 = GH¢43,200, against 40 × 2 × 580 = GH¢46,400 at walk-in prices. You give up GH¢3,200 a year but you gain: a full diary (Unit 6 showed empty hours cost money), predictable parts orders, and a customer who will not go elsewhere. Check that at GH¢540 the job still covers its parts (336), its labour and your break-even (Unit 6). A discount you cannot afford is a gift that sinks you.

When to raise prices. When you are always booked and owners wait for you. Raise by a small amount, tell regular customers in advance, and keep your quality.

Growing: when and how

Grow only when your numbers say so. A safe rule of thumb (general practice): the business has covered its costs and paid you a drawing for three months in a row, the cash book and stock cards are up to date, and you have a reserve.

Reserve. Keep at least two or three months of fixed costs in cash. In Unit 6 the fixed costs were GH¢4,127.46 a month, so three months is 3 × 4,127.46 = GH¢12,382.38. Build it by putting a fixed amount aside each month before you take drawings.

Ways to grow:

1. Train and hire a second mechanic (Unit 4). Staff pay is a fixed cost, so hire only when the extra jobs are waiting.
2. Add a service day at another landing site with a mobile kit before renting a second bay.
3. Add a parts counter or a small fuel-filter and plug stock for neighbouring mechanics, with careful stock records.
4. Add storage preparation and pre-season packages to use quiet months.
5. Sell lifejackets to crews if you have checked the rules and the supplier (Unit 2).
6. Stay honest about what you cannot do: refer powerhead rebuilds to a dealer or a trusted senior mechanic and earn a referral thank-you rather than risk the engine.

Partnerships

Partnerships bring customers, knowledge and spare parts.

Contracts and quotes

Put every group arrangement and every large job in writing. A one-page contract has:

1. Names and addresses of both sides
2. What you will do (which engines, which services)
3. The price per engine and what is extra
4. Dates: when each engine is serviced, when payment is due
5. Who supplies what (parts, fuel for testing, transport)
6. Your warranty (Unit 4) and what is not covered
7. What happens if payment is late (for example, no more service until the balance is cleared, agreed in advance)
8. How either side can end the contract and the notice
9. Signatures of both sides and a witness (for example, the group leader)

A quote states the scope, parts, labour, total, how long it is valid, and when you can start. Give a written quote for any job over a sum you set (for example GH¢300) before you start.

Withholding tax. A company or institution paying you may withhold tax: services 7.5%, goods 3%, works 5%. Include this in your cash forecast, because you receive less than the invoice and receive a certificate.

Tenders and larger buyers

Public bodies, projects and big firms sometimes buy servicing or supply through a tender (an invitation to give a written offer). How public bodies in Ghana advertise and award such work, and which small firms qualify, was not researched for this module. Ask the Assembly's procurement unit or the Public Procurement Authority. Larger buyers commonly ask for proof of registration, a tax identity, insurance and references (not verified), so keep these ready: your ORC certificate, TIN, permit, a record of past jobs with the client's contact (with permission), your insurance certificate and recent records. A tender response should be on time, complete and honest; a late or incomplete one is usually rejected.

Records for a loan

Lenders ask for registration, TIN, 6 to 12 months of cash book and MoMo statements, a one-page plan and a signed group contract if you have one. Tidy books are your best security.

Succession and ethics

• Write your procedures (the job-card checklist, the test run, the warranty, the month-end routine) so someone else can run the workshop if you are ill. Name who will take over and who signs.
• Be honest. Never charge for a part you did not fit; never fit a part you did not buy; never sell used parts as new.
• Do not work on engines you suspect are stolen. Write down the engine number.
• Do not spread allegations. The premix reports describe allegations, not findings (Unit 2). Do not name people or committees without proof.
• Do not profit from a shortage. Charge fair prices when fuel or parts are short.
• Safety is not for sale. Never skip a safety check because the customer is in a hurry.

Capstone: your plan and 12-month cash-flow forecast

You present a one-page business plan and a 12-month cash-flow forecast to a panel of three. Use the headings from Unit 5. The forecast is a table: one row per month with opening cash, receipts, payments and closing cash.

Worked example: a start-up workshop (example numbers).

Assumptions (all example): opening cash GH¢3,000 (working cash from the start-up budget). Receipts grow as the workshop earns trust, with a dip in the middle of the year. Parts purchased each month are 40% of that month's receipts. Fixed payments are GH¢2,400 a month (rent, phone and power, transport, a part-time helper and a tax set-aside). The owner takes GH¢1,200 a month from month 4. A GH¢3,500 test and diagnostic equipment purchase is planned.

First draft: the purchase in month 2. Opening cash 2,760 at the start of month 2; receipts 4,800; payments: parts 1,920 + fixed 2,400 + equipment 3,500 = 7,820. Closing cash = 2,760 + 4,800 − 7,820 = −260. The forecast shows you would run out of cash in month 2. Fix it: move the purchase to month 6, when the cash is higher (or buy by instalments, or ask the supplier for credit).

Final forecast: equipment bought in month 6.

Checks. Total receipts 79,600 − total payments 74,940 = 4,660; opening 3,000 + 4,660 = 7,660, which equals the month 12 closing cash. No month is below zero; the lowest closing cash is GH¢2,760 in month 1. Under the MTS the yearly tax would be 3% of 79,600 = GH¢2,388 (if the workshop qualifies; Unit 5), which is why the fixed payments include a tax set-aside. Whether the business can afford the reserve of three months' fixed costs (Unit 7 above) is another question: this start-up cannot yet, so the plan should say when it will.

Panel scoring (20 marks each): customer and problem; services and legal route (including licences and what you refer); 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).

Check yourself

1. Why is a group price below the walk-in price sometimes a good idea?
2. What should you do if your forecast shows a negative month?
3. Why must the panel see what you will refer to a dealer?

1. What is the difference between a service and an overhaul?
2. Why change only one thing at a time while diagnosing?
3. Why compare compression between cylinders instead of trusting one number?
4. Why must a lanyard be attached to the operator?
5. Why must a four-stroke engine never run on premix?
6. Who may service and tag a fire extinguisher?
7. How soon must an employer report a workplace accident?
8. Name two items that need a second-person check before an engine goes back.
9. What does a sole-proprietor business name cost to register in 2026, and what is the yearly renewal?
10. What is the difference between mark-up and margin?
11. How do you work out straight-line depreciation?
12. For how long must business records be kept in Ghana?

What this module does not cover: a dealer or manufacturer certificate; powerhead rebuilds; electronic fuel-injection diagnosis; exact specifications for Yamaha, Suzuki and Mercury engines (their manuals were not read); Ghana rules on selling fuel, used-oil disposal points, engine registration for canoes, public tenders and compulsory insurance (none verified).

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