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Level 3 · Advanced · CTVET formatTrainee Manual

Phone and Small Electronics Repair Level 3

Work with little supervision. Solve non-routine board faults, keep quality and the law, supervise others, and start and grow a repair business with honest books.

A phone repair kiosk A small roadside kiosk with a sign reading PHONE REPAIRS. A technician sits at the counter with an opened smartphone, a small screwdriver and a magnifying lamp. A customer waits with a phone. On the right, a phone screen shows a WhatsApp-style chat bubble and a star rating. PHONE REPAIRS FIX IT SAFELYMARKET YOURSELF
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Prepared by De-Graft Afful · Version 1.0.0 · October 2026
01

About this module

Level 2 made you a repairer who can find a short. Level 3 makes you the one who fixes the non-routine fault, trains others and owns the business.

Who it is for. People who have finished Level 2 or can show the same skills. In the national framework, National Proficiency II leads to National Certificate I, whose graduates handle complex and varied tasks under minimum supervision; National Certificate II adds non-routine work with considerable autonomy and guiding others. This module sits around National Certificate I, reaching toward II, in the author's judgement. It is not a CTVET programme. Bench work suits wheelchair users, deaf trainees and people with low vision who have good magnification.

CTVET status. CTVET and the Ghana Atomic Energy Commission agreed in 2023 to train technicians in consumer electronics at National Proficiency I and II. Its official unit list was not found. Ask CTVET about the formal route and any advanced award.

Bridge from Level 2: what you already know

  • Board-level safety: fumes, hot air, swollen batteries, static
  • A bench power supply, finding shorts with heat or rosin, checking small parts first
  • Rework method; cleaning liquid damage; flashing stock software
  • Lock and IMEI refusals; data trust; e-waste; basic registration
  • Site choice, parts sources, pricing with a risk allowance, apprentices, records

Level 3 goes deeper into power sequencing, charging, display, audio and network faults; BGA and battery ICs; quality systems; and the full business cycle. Every Level 2 refusal stands: no lock bypass for phones you cannot prove are the customer's, no IMEI changes, no opening customer data.

How the module works

Each unit has learning outcomes, performance criteria, a range and evidence. You are judged Competent or Not Yet Competent. Units 1 to 4 are mostly bench work; units 5 to 7 are planning and money work with a real business plan. See the hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 for the general basics; this manual is specific to repair.

02

Unit 1 · Advanced board diagnosis

Read the board's story: power in, rails up, clock and reset, then the screen, the sound and the signal.

Competency standard

Learning outcome Performance criteria — the trainee…
1.1 Read the power-up sequence records idle and boot current and explains each stage
1.2 Diagnose charging and USB-C faults checks cable, port, CC lines and charging IC before replacing chips
1.3 Diagnose display, backlight, audio and network faults isolates the fault to part, flex or chip with measurements
1.4 Supervise safely briefs and checks a junior on a scrap-board task

Range. Scrap boards with known faults, trainer-prepared. Evidence. Diagnosis sheets with readings; observation; oral questions.

Safety gate. Keep the Level 2 rules: fume extraction, strap, current-limited supply, sand box and extinguisher. Never apply charger voltage to a board you have not checked for a short. When you supervise, you are responsible for the junior's safety: stop the task if they skip a step.

Power sequencing

A healthy board draws almost nothing before you press power; about 0.00 A is described as normal, and 1 A or more at once points to a short on the main battery line. When you press power, the PMIC (power-management chip) brings regulators up in an order set in its datasheet, then clocks and reset are released and the bootloader starts. A phone needs power, a clock and a reset to start. A healthy attempt shows current rising and falling in a pattern, not sitting at one value. One open-hardware phone log showed battery current peaking near 2 A during boot. That is one phone, not a rule.

Numbers are examples. The 3.8 to 4.2 V bench setting and 1 to 2 A limit are community guidance. I found no published sequence for a specific phone PMIC. Use the model's schematic, boardview and datasheets, and compare with a working board of the same model.

Current pattern on the bench supply Likely stage Next test
0.00 A, steady no path in: connector, fuse, battery line continuity, diode mode
High at once, no button pressed short on a main rail heat, rosin, thermal camera
Tens of mA, steady partial leak (liquid, capacitor) clean, then compare
Rises then drops, repeats boot loop or failed rail under load check PMIC output rails
Normal rise, no display boots but display or backlight path see below

One iPhone 11 Pro Max drew 1 A with no boot attempt, and a thermal camera showed heat around the NAND memory; layer-by-layer rail checks in diode mode found a shorted supply. Isolate the fault one rail at a time.

Charging and USB-C

The charger and phone agree on power over the CC (configuration) pins. The source pulls CC up with a resistor and the sink pulls it down; the pull-up value shows the current available. One source lists 56 kΩ for default USB, 22 kΩ for 1.5 A and 10 kΩ for 3 A at 5 V. For fast charging, a messaging protocol on the CC line sets voltage and current; if the handshake fails, a phone stays at 5 V. A plug has only one CC line connected, depending on which way it is turned, so a bad CC line on one side can charge one way only.

Test in this order: cable and charger first, then the port (lint, bent pins), then VBUS and CC lines with a meter, then the ESD part on CC, then the charging IC. In one forum case a failed ESD protection part on the CC lines caused one-sided charging; treat it as one anecdote. Use a current-limited supply or a PD trigger board; adapters can carry mains risk.

Display, backlight, audio and network faults

  • Display: try a known-good screen first; then the connector, flex and display power rails.
  • Backlight: a dim but visible image under a torch means the panel works and the backlight path has failed: boost converter, diode, capacitor or the backlight driver. The same idea applies on phones.
  • Audio: no sound or one-way sound: test with a different speaker or earphone, clean the ports, check the audio flex and codec rail. A shorted capacitor on the speaker-amplifier line can also stop boot.
  • Network and RF: no signal or no SIM: try another SIM, check the SIM tray and connector, look for liquid damage near the RF shields, and compare with a working phone. Do not change the IMEI (unit 4). I found no verified Ghana-specific RF test method; ask your trainer.

Read the readings

Board A: 0.00 A on a good battery connector. Board B: 0.9 A before any button press, warm near one capacitor. Board C: charges only when the cable is turned one way. Board D: image visible under a torch, screen black. For each, give the likely cause and your first test.

Diagnose five boards

  1. Record idle and boot current on five trainer-prepared boards.
  2. Find a short with rosin or a thermal camera and confirm it with the meter.
  3. Trace one charging fault from cable to IC.
  4. Write a diagnosis sheet each. Then brief a junior and watch them do one board safely.

Compare

Find a working board of the same model as one you diagnosed. Note two differences in readings.

03

Unit 2 · Micro-soldering, BGA and battery ICs

BGA work is slow, unforgiving and best learned on scrap. Know when to refuse the job.

Competency standard

Learning outcome Performance criteria — the trainee…
2.1 Micro-solder small parts refits fine parts and wires with clean joints under magnification
2.2 Reball a chip on scrap follows the documented steps and checks coplanarity and joints
2.3 Explain battery management describes the fuel-gauge chip, the battery protection circuit and why swaps can show warnings
2.4 Decide when not to attempt refuses or refers jobs beyond skill, kit or customer risk

Range. Scrap boards only. Evidence. Reworked scrap boards under the microscope; rework log; oral questions.

BGA basics

A BGA chip sits on a grid of tiny solder balls under the package. Reballing replaces them. A typical procedure removes the old solder, cleans and checks flatness, applies tacky flux, aligns a stencil, places new balls, reflows and cleans. Points to know:

  • Coplanarity matters most: leftover solder bumps raise one ball and stop its neighbours touching.
  • A hand iron cannot do the removal; you need a rework station with controlled heat.
  • Flux: a thin even layer. Too thick and balls float and merge; too thin and they will not stick.
  • Match the original profile: preheat, soak, reflow, cool. Preheating the bottom to about 100 to 120 °C reduces warping, but peak numbers differ by solder and board.
  • Repeated heating can damage the chip and the board.

No temperatures to copy. Sources disagree and many are vendor blogs. Your trainer sets starting settings on your bench; use a thermocouple and keep a log.

Battery management

A phone battery pack holds cells and a small circuit that protects against over-charge and short circuit, and often a fuel-gauge chip that reports charge and cycle count. In 2019 reports, some iPhones showed a "cannot verify genuine battery" message after a swap, because a chip on the battery's board stores a secure key and cycle data. The warning limited the health display, not the phone's use. Apple's stated reason was safety. Those were 2019 reports. Apple's current support page says that on iPhone XS, XR and later, the Battery Health screen may say it cannot verify that the iPhone has a genuine Apple battery and that the battery details may not be accurate; on iPhone X and earlier it may show "Important Battery Message" instead. The page does not say the phone stops working. Tell customers before a battery swap that a message may appear, and never fit a swollen, wet or unmarked battery.

Refuse or refer when: the chip is expensive and the phone is cheap; the board is already burnt through; the customer needs the data and there is no backup (see unit 4); you have not practised the job on scrap three times.

Reball on scrap

  1. Remove, clean and inspect a BGA chip on a scrap board; photograph pads.
  2. Reball using a stencil kit and reflow, then clean and inspect under the microscope.
  3. Log temperatures, times and results.
  4. Write a decision note: would you accept this job from a customer? Why or why not?

Cost the risk

Ask two repairers what BGA jobs they refuse and why.

04

Unit 3 · Quality, parts, returns and shop control

Quality is a system, not a feeling. Track every job and test every repair.

Competency standard

Learning outcome Performance criteria — the trainee…
3.1 Test every repair uses a written test sheet or a simple jig before returning a device
3.2 Source parts and spot fakes keeps a supplier record and inspects parts for signs of counterfeits
3.3 Handle warranty and returns writes terms, sets turnaround and handles a return fairly
3.4 Track jobs and referrals runs a job log and a referral record with other shops

Range. Real or role-played jobs. Evidence. Test sheet; supplier record; warranty text; job log.

Test sheets and jigs

A test sheet lists what you check before handover: power, charging (cable and charger), screen and touch, speaker, microphone, cameras, buttons, SIM and signal, Wi-Fi, fingerprint or face unlock, and sensors. A test jig is a fixture or cable set that makes a test fast and repeatable: a charging cable with a USB current meter, a known-good screen on a flex, a known-good battery on leads. Keep jigs labelled and check them against a working phone each week.

Parts sourcing and counterfeits

Buy parts from suppliers who give a receipt, a warranty and a return route. Keep a supplier record: name, phone, what they sold, price, date and failure rate. Test new parts on the bench before fitting. No verified Takoradi parts directory was found; use your Level 2 supplier table.

Counterfeit chips are a known problem in the wider electronics trade. The most common trick is remarking or resurfacing: sanding off a mark and printing a new one, often on used chips from scrap boards. Signs include ghost marks, differing fonts or labels, and packaging that does not match. Visual checks, preferably at about 30 times magnification, catch many fakes but cannot prove a part is genuine. Industry standards for inspection exist (IDEA-STD-1010, SAE AS6081); their text is paywalled and not read here. For a phone shop, the practical rules are: buy from known sources, compare with a known-good part, reject marked-over or mismatched parts, and do not return suspect parts for a refund without noting it in your supplier record.

Warranty, returns and turnaround

Write your warranty on the job slip: what it covers (the part and labour you fitted), how long, and what voids it (new liquid damage, drops, another repairer). Ghana has no single consumer protection act; an academic review found guarantees, refunds and returns sit in a patchwork framework. A Consumer Protection Bill's status was not verified. So your own written terms matter. Set a turnaround time for each service (for example same day for screens, three days for board work), tell the customer, and call them if you will be late. For a return: test again, find the cause, repair free if it is your fault, and explain if it is not.

Job tracking and referrals

Number every job. Record: number, date, customer name and phone, device and IMEI, fault, quoted price, deposit, parts used, technician, test result, collected on, and a warranty end date. Record referrals (shop name, job, agreed share) so that you pay or are paid on time. Keep customer details only as long as needed and securely (see unit 4).

A return

A customer returns a phone you fixed 10 days ago: the new screen flickers. List your steps in order.

Quality system

  1. Make a one-page test sheet and build one test jig.
  2. Start a supplier record with three suppliers.
  3. Write warranty terms and a job log with ten sample jobs including one referral.

Inspect

Look at a new screen protector, charger or cable. List five signs of poor quality.

05

Unit 4 · Data, other devices and the law

The skills that tempt you most are the ones the law watches closest.

Competency standard

Learning outcome Performance criteria — the trainee…
4.1 Handle data recovery lawfully recovers data only with the owner's written consent and keeps nothing
4.2 Recognise limits with other devices explains the risks of laptops, TVs and inverters and when to refer
4.3 Keep the legal lines refuses lock bypass, IMEI changes and unauthorised access
4.4 Dispose of e-waste and use rights fairly follows e-waste rules and explains the right-to-repair idea

Range. Role plays; scrap devices. Evidence. Consent form; role plays; oral questions.

Data recovery within the law

Customers often ask: "Can you save my photos?" Ghana's Data Protection Act 2012 (Act 843) governs personal data. A repairer who keeps names, numbers and tickets is likely a data controller, and controllers must register with the Data Protection Commission. The Commission's FAQ lists a small-business registration fee of GH¢156, while an older version shows GH¢120; confirm the current fee. Registration needs a business certificate, turnover and the number of records you process, and must be renewed. Section 27(1) of the Act says a data controller who intends to process personal data shall register, and being a one-person business does not remove that duty. The Commission's website has moved to dpc.gov.gh; pay only an amount shown on its own portal or invoice. Registration does not give you permission to look at or copy a customer's photos or messages: get written consent on the job slip if you must open them, and delete any temporary copies after the repair.

Rules for recovery:

  • Get written consent that says what you will recover and what you will not look at.
  • Recover only to a drive or account the customer owns. Do not keep a copy.
  • Never open chats, photos or mobile money. If you must verify, check file counts and sizes, not content.
  • Say plainly: recovery is not guaranteed and a failed board may lose data.
  • If a phone is locked, you may not bypass the lock for someone who cannot prove ownership.

The Cybersecurity Act 2020 (Act 1038) makes unauthorised access an offence; the exact section was not verified.

Locks and IMEI: unchanged

Activation Lock and Google device protection tie a phone to its owner's account; only the owner's account removes them. Refuse to remove a lock from a phone the customer cannot prove is theirs. Never change an IMEI. A Central Equipment Identity Register to block stolen phones was announced in 2026; its start date was not confirmed. No Ghana penalty for IMEI tampering was found. Keep the IMEI on every ticket.

Laptops, TVs and inverters: an introduction

Level 3 introduces these; it does not license you to open mains-powered units alone.

  • Laptops: common faults are dead battery, charger or port, screen and keyboard. The DC jack and charging circuit work like phone charging, at higher power. Disconnect the battery and charger before opening.
  • LED TVs: a dark screen with sound and a working remote usually means the backlight path. The power board may hold the backlight driver; failures include bulging capacitors, failed MOSFETs and a failed driver chip. A torch test shows if the panel works.
  • Mains hazard: TV power supplies and drivers can hold dangerous voltage even after unplugging. I did not find a discharge procedure and will not guess one. Mains-side work needs a qualified person and the maker's service manual.
  • Inverters and solar chargers: involve batteries and mains. See the hub's Solar Energy manuals. Wiring a building needs an Energy Commission licence; repairing devices does not (Level 2 note, from an author-supplied summary; confirm with the Energy Commission).

E-waste and right to repair

Ghana's Environmental Protection Act 2025 (Act 1124) replaced the 1994 law and consolidated Act 917. A 2025 analysis says the new Act kept an advance eco-levy and requires covered manufacturers and importers to register. Hazardous and electronic waste rules exist. Keep boards and batteries sealed and labelled; ask the EPA Western Regional office; never burn them. The EPA's e-waste project runs a GH-Waste app and lists the number 050 130 1567. Hand e-waste only to a registered collector and keep the receipt.

Right to repair means customers and independent shops can get parts, tools and information to fix products. I found no Ghana right-to-repair law. The EU Directive 2024/1799 required member states to adopt rules by 31 July 2026, covering phones, with spare-part supply, fair prices and limits on software blocks to repair. It does not apply in Ghana, but it shows where the rules may go and helps you argue for fair access to parts.

Which rule?

A customer asks you to (1) recover photos from a dead phone and keep a copy "in case", (2) unlock a phone with no proof, (3) open the back of a TV and test the power board while it is plugged in, (4) change the IMEI. What do you say?

Consent and role play

  1. Write a one-page data-recovery consent form.
  2. Role-play three refusals: a lock, an IMEI, a request to see messages.
  3. Make an e-waste box with labels for boards, batteries and screens.

Ask

Phone the Data Protection Commission or EPA and ask one question. Write the answer.

06

Unit 5 · Establish your repair business

Register properly, set up where customers pass, and plan the money before you spend it.

Competency standard

Learning outcome Performance criteria — the trainee…
5.1 Choose a legal form compares sole proprietor, partnership, company and cooperative
5.2 Register step by step lists bodies, fees and papers in order
5.3 Plan premises, equipment and finance budgets start-up costs and chooses funding
5.4 Plan staff, cover, partners and marketing writes hiring, insurance, safety and partner steps

Range. The trainee's own planned repair business. Evidence. Registration checklist; start-up budget; one-page plan.

Legal form

Form ORC fee 2026 Key facts
Sole proprietor (business name) GH¢130; GH¢70 a year to renew You are personally liable for debts
Partnership GH¢270; GH¢100 a year to renew 2 to 20 partners; written agreement
Company limited by shares GH¢585 plus a capital duty of 1% on stated capital (check the PDF) At least two directors and a secretary
Company limited by guarantee GH¢490 For non-profit bodies; not for a repair shop
Cooperative Not registered at ORC Department of Co-operatives route not verified

Annual returns for companies cost GH¢175 a year; late filing costs GH¢1,000 or GH¢2,000. Level 2 noted extra charges on the business name; confirm the total at the counter. A partnership suits two or three repairers sharing kit; write down who puts in what, who decides, how profit is split and how a partner leaves. A company protects your own property but adds filing work. Start as a sole proprietor unless you have partners or investors.

Registration steps

  1. Tax identity: your Ghana Card number is your individual TIN; companies get a TIN from GRA after ORC.
  2. Register the business name or company at the Office of the Registrar of Companies.
  3. Assembly Business Operating Permit: apply on the STMA portal. Fees: see STMA Fee-Fixing 2025 (Level 2 table: phones and accessories repair Category A GH¢1,720, Category B GH¢350 a year).
  4. Data Protection Commission registration (unit 4).
  5. Fire safety and premises: not verified for kiosks; ask the Assembly and the Ghana National Fire Service.
  6. Licences that do not usually apply: FDA, GSA, Energy Commission wiring licence (unless you wire buildings).

Accessibility. Under Ghana's Persons with Disability Act 2006, employers are reported to get a tax rebate for employing disabled people. Plan a wide door, knee space at the bench, bright light and written communication. The Assemblies' disability fund is reported to be 5% in 2026; ask your Assembly (unverified).

Premises and equipment

Choose a lockable, well-lit spot near footfall, power and a parts supplier (Level 2 site checklist). Example start-up budget (example numbers; compare local prices): hot-air station GH¢1,500, iron GH¢1,000, magnifier GH¢170, microscope GH¢1,200, flux and solder GH¢150, bench supply GH¢600, stock of common parts GH¢2,000, kiosk fit-out GH¢1,500, permits and registration GH¢500, working cash GH¢1,000. Total GH¢9,620. Jiji Ghana asking prices on 7 October 2026 for hot-air stations were GH¢650 to 4,500.

Financing

  • Savings and susu or a savings group first: no interest.
  • Microfinance or a bank loan: ask for the rate, fees and repayment table in writing. Zidisha lists a phone-repair microloan.
  • GEA: Ghana Enterprises Agency programmes include SME GO, Business-in-a-Box and Kaizen; business advisory centres serve Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The financial-support page was out of date.
  • 2026 Budget: GH¢160 million for Adwumawura, GH¢170 million for the National Apprenticeship Programme. How a repairer applies was not verified.

One-page plan and pitch

Write: who you serve; what you repair; your site; your prices; your start-up budget; where the money comes from; your first-year profit; and the risk and your answer. Keep it to one page and pitch in two minutes.

Hiring, insurance, safety and marketing

  • Staff and apprentices: a written contract for work of six months or more and a written statement of terms within two months; 15 working days' paid leave. Register employees with SSNIT and deduct PAYE (unit 6). The 2026 minimum wage is GH¢21.77 a day.
  • Insurance: use only a licensed insurer; check at the National Insurance Commission. Compulsory covers were not verified.
  • Marketing: WhatsApp Business catalogue, Google Business Profile, clear signs, before-and-after photos with no customer data, referrals from other shops.
  • Carlcare partnership: Carlcare is the official after-sales brand for Tecno, Infinix, itel, Oraimo and Syinix. No public application process or Takoradi partner listing was found. Ask Tecno Ghana in Accra. Never say you are authorised unless you are.

Cost the start-up

Use the example budget. You have GH¢4,000 savings and a GH¢3,000 susu payout. (1) How much more do you need? (2) A partner offers GH¢3,000 for a share of the business. After that, how much extra cash do you have, and what must you agree in writing?

Registration pack

  1. Make a registration checklist with each body, the fee and the papers.
  2. Make a start-up budget for your own shop.
  3. Draft a partnership agreement for two repairers.
  4. Pitch your one-page plan in two minutes.

Visit

Visit the STMA or the GEA advisory centre and ask one question. Write what you learn.

07

Unit 6 · Bookkeeping for a repair shop

Money you cannot see is money you cannot manage.

Competency standard

Learning outcome Performance criteria — the trainee…
6.1 Keep daily records writes a cash book, receipts, petty cash and stock records
6.2 Prepare monthly statements prepares a trial check, a profit statement and a simple balance sheet
6.3 Cost, price and break even calculates cost, margin, mark-up, break-even and depreciation
6.4 Meet tax and payroll duties records tax, SSNIT and PAYE correctly

Range. A sample month of repair jobs. Evidence. Cash book; income statement; balance sheet; cash forecast.

See the hub's Money Skills Level 2 for the general basics. This unit applies them to repair.

Daily records

Cash book: one line for each money in and out, with a running balance. Receipts: give a numbered copy for every job. Petty cash: a small float (example GH¢100) for tea, data and transport, with a voucher for each spend. Stock record: each part, quantity in, quantity out, price. Debtors (customers who owe you) and creditors (suppliers you owe) each have a list. Never mix owner and business money: pay yourself a set drawing. Reconcile the cash book weekly with the till and with your MoMo and bank statements.

Double-entry means each transaction touches two accounts: assets equal liabilities plus equity, and a trial balance is a partial check. A spreadsheet or the free Zoho Books plan (1 user, 1,000 invoices a year, revenue under US$50,000) can hold this.

A sample cash book page (example numbers)

Date Detail In (GH¢) Out (GH¢) Balance
1 Nov Opening cash 1,000 1,000
2 Nov Screen repair, job 101 250 1,250
3 Nov Parts from supplier 380 870
5 Nov Board repair, job 102 330 1,200
8 Nov Rent and power 300 900
12 Nov Charger sales 180 1,080
15 Nov Drawings (owner) 200 880

Month-end routine

  1. Count cash and match it to the cash book.
  2. Reconcile MoMo and bank.
  3. List debtors and creditors.
  4. Count the stock of parts.
  5. Do the trial check: total in minus total out equals the change in cash.
  6. Prepare the income statement and the balance sheet.
  7. Save copies; keep records for at least six years.

Income statement and balance sheet (example)

Month: sales GH¢8,000 (repairs 6,500, accessories 1,500). Cost of parts and accessories sold GH¢3,200. Gross profit GH¢4,800. Expenses: rent and power 600, data and transport 200, wages 1,200, depreciation 100, other 300 = GH¢2,400. Net profit GH¢2,400 before tax and drawings.

Balance sheet (example) GH¢
Cash and MoMo 1,800
Stock of parts 2,500
Debtors 400
Equipment (after depreciation) 4,000
Total assets 8,700
Creditors (suppliers) 700
Owner's capital and retained profit 8,000
Liabilities plus equity 8,700

Costing, pricing and depreciation

Margin = profit ÷ price. Mark-up = profit ÷ cost. A cost of GH¢200 sold at GH¢280 is a 40% mark-up but a 28.6% margin.

Depreciation (straight line) = (cost − salvage) ÷ useful life. Example: a hot-air station at GH¢2,800, salvage GH¢400, life four years: GH¢600 a year, GH¢50 a month.

Break-even = fixed costs ÷ profit per job. Example: fixed costs GH¢1,800 a month, average profit per job GH¢120: 15 jobs a month.

Tax and payroll records

  • Modified Taxation Scheme: for residents with business income only who are not VAT-registered: fixed instalments up to GH¢20,000 turnover, 3% of turnover from GH¢20,001 to 750,000. Excluded: partners and owners of several outlets. Example: turnover of GH¢120,000 means GH¢3,600 a year at 3%.
  • Companies pay 25% standard income tax, or 18.5% for manufacturers in regional capitals other than Accra and Tema (a repair shop is not a manufacturer).
  • VAT: from January 2026, VAT is 15% plus 2.5% NHIL and 2.5% GETFund (20% effective), and the registration threshold for goods rose to GH¢750,000. For repair services there is no turnover threshold: taxable services must be registered within 30 days of starting. Ask GRA whether and when your shop must register.
  • Employee SSNIT: employee 5.5% and employer 13% of basic pay, paid within 14 days after month-end. PAYE due on the 15th.
  • PAYE example: basic pay GH¢1,500. SSNIT 5.5% = GH¢82.50. Taxable GH¢1,417.50. First GH¢588 at 0%, next 80 at 5% = 4.00, next 100 at 10% = 10.00, remaining 649.50 at 17.5% = 113.66. PAYE = GH¢127.66. Employer SSNIT 13% = GH¢195. Check the effective date of the 2026 table with GRA.
  • Filing days: SSNIT 14th; PAYE and withholding tax 15th; VAT last working day; STMA permit by 31 March.

Month-end for Sika Repairs (example)

Sales: GH¢9,500 (repairs 7,500, accessories 2,000). Parts and accessories cost GH¢3,800. Rent and power 700, wages 1,300, data and transport 250, other 350. A tool costing GH¢1,200 has salvage GH¢0 and a life of five years. (1) Gross profit? (2) Monthly depreciation? (3) Net profit? (4) Break-even jobs if fixed costs are GH¢2,600 and profit per job is GH¢130? (5) Margin on a repair costing GH¢250 sold for GH¢400?

12-month cash-flow forecast

List expected cash in (jobs, accessories) and cash out (stock, rent, wages, tax, loan repayment) for each month, then show the closing cash. Start with your opening cash; if the closing cash goes below zero in any month, you need a loan, a delay in spending or higher prices. Lenders ask for this and for 12 months of records.

Run a month

  1. Write a cash book of 20 transactions for a model month.
  2. Complete the month-end routine, the income statement and the balance sheet.
  3. Calculate the break-even and depreciation for your own kit.
  4. Prepare a three-month cash-flow forecast.

MoMo reconcile

Match one week of your own MoMo statement with a list of sales. Note any differences.

08

Unit 7 · Grow and sustain

A business that lasts is built on quality, customers who come back, and people who do it right when you are away.

Competency standard

Learning outcome Performance criteria — the trainee…
7.1 Build quality and customer care sets service standards, complaint handling and review habits
7.2 Grow through pricing, partners and contracts plans pricing, partnerships and tenders
7.3 Keep records for loans and plan succession prepares loan-ready records, ethics rules and a succession note
7.4 Present a business plan pitches a one-page plan with a 12-month forecast to a panel

Range. The trainee's own planned business. Evidence. Plan; forecast; panel assessment.

Quality and customer care

Set simple promises: a price before work, a time to be ready, a warranty slip and a test of every repair. Handle complaints in three steps: listen, fix or explain, and follow up. Ask for a review after each good job and post responses to bad ones. Train staff to refuse unsafe or illegal requests politely.

Pricing strategy and scaling

Review your price list every quarter. Charge a diagnosis fee for board work. Use bundles (screen plus protector). Grow by adding: board-level work for other shops, repair of laptops and TVs only when you are trained and equipped, a second bench, longer opening hours, or a second site. A second outlet changes your tax position under the Modified Taxation Scheme.

Partnerships, contracts and tenders

  • Trade partnerships: agree a written price list for referred boards, turnaround, and who is responsible for damage.
  • Contracts with schools and offices: a service agreement lists devices, response times, prices and exclusions. Tender rules for public bodies were not researched for this module.
  • Withholding tax: when you supply services to some businesses and bodies, they may deduct 7.5% on services and 3% on goods and pay it to GRA. Keep their withholding certificates.

Records for loans, succession and ethics

A lender wants: registration papers, 6 to 12 months of cash books and statements, MoMo and bank statements, a forecast, and a clear use for the money. Write a succession note: who can run the shop, where keys, passwords and records are. Ethics: honest diagnosis, no fake parts passed as genuine, no stolen phones, no data snooping, fair pay for staff, and no bribes.

Capstone: present your plan

You present a one-page business plan and a 12-month cash-flow forecast to a panel of at least two people. The page covers: customers; services; site; start-up budget and funding; legal form and registration; staff; quality system and warranty; first-year sales, costs and profit; risks and answers. The panel asks two questions on the numbers, two on the law and two on quality.

Check the plan

A trainee plans sales of GH¢8,000 a month with costs of GH¢9,000. What do you say, and what three changes might fix it?

Capstone

  1. Write the one-page plan and complete the 12-month forecast.
  2. Prepare your registration checklist, warranty text and consent form as annexes.
  3. Pitch to the panel and answer questions.

Feedback

Write three changes you will make to your plan after the panel.

09

Glossary

Term Meaning
PMIC The chip that turns the battery voltage into the many voltages a phone needs
Rail A powered line on the board with one voltage
CC pin The USB-C line used to agree on power
BGA A chip whose connections are balls underneath
Reballing Replacing the solder balls under a BGA chip
Coplanarity All balls or pads sit at the same height
Fuel gauge A battery chip that reports charge and cycles
Remarking Printing a new marking on a used or different chip
Test jig A fixture that makes a test fast and repeatable
Data controller A person who decides how personal data is used
Right to repair The idea that owners and independent shops can get parts and information to repair
Break-even The number of jobs at which profit is zero
Depreciation Spreading the cost of a tool over its useful life
Margin / mark-up Profit as a share of price / of cost
Debtor / creditor Someone who owes you / someone you owe
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Logbook

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

  • Unit 1: diagnosis sheets with readings; supervision note
  • Unit 2: BGA log with settings and photos; decision notes
  • Unit 3: test sheet; supplier record; warranty terms; job log
  • Unit 4: consent form; role-play notes; e-waste box photo
  • Unit 5: registration checklist; start-up budget; partnership draft
  • Unit 6: cash book; income statement; balance sheet; forecast
  • Unit 7: one-page plan; 12-month forecast; panel notes
  • Every homework, dated
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Self-check quiz

  1. What should a healthy board draw before you press power?
  2. Name the three things a phone needs to start.
  3. What does a failed USB-C handshake usually leave the phone charging at?
  4. Why is coplanarity important in BGA work?
  5. Why can a battery swap trigger a warning?
  6. What is the most common counterfeit-chip trick?
  7. What must a customer sign before you recover data?
  8. May you ever change an IMEI?
  9. Which fee applies to a sole proprietor's business name in 2026?
  10. How is depreciation worked out, in a straight line?
  11. How long should business records be kept?
  12. What is the difference between margin and mark-up?
12

Further reading and sources

Best next reads: iFixit's model guides; your bench supply and station manuals; the maker's schematics; ORC, GRA, SSNIT, DPC and GEA websites; the hub's Money Skills and Entrepreneurial Thinking manuals.

What this module does not cover: bypassing locks or changing IMEI (illegal, refused); model-specific PMIC sequences and hot-air temperatures (not given); mains-side TV and inverter repair (qualified persons only); Takoradi parts suppliers and prices; the formal Carlcare partner route; tender rules; and the Department of Co-operatives route (not verified).

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

One application of the Cold-Start Learning Kit, which stays general-purpose and can build a guide on any topic in any field. Written in CTVET format; not CTVET's own Electronics curriculum.