Screen Printing and Signage Level 3

About this module

A good printer makes good prints. A good shop owner makes good prints every day, on time, safely, legally and at a profit.

Who it is for. Printers and sign makers who have completed Screen Printing and Signage Level 2 or can show the same skills, including persons with disabilities, who want to supervise others or run their own business. In Ghana's TVET framework, National Proficiency II leads on to National Certificate I. This module works at about that advanced level: you handle non-routine problems, supervise others and can run an enterprise. It is not a CTVET curriculum and carries no accreditation.

Why go further

Every colour is a separate screen and pass, so multi-colour orders need planning, people and space, not just skill.
Sign work brings permits and penalties. In Sekondi-Takoradi, placing an advertisement without a permit or in the wrong place carried GH¢1,000 per case in 2025.
Customers now choose between screen printing, vinyl transfers and direct-to-film (DTF) printing. A DTF printer was advertised in Ghana in October 2026 at GH¢45,000. An owner must choose wisely.
The hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2 courses teach general bookkeeping and venture basics. Units 5–7 here go deeper and are specific to a print and sign shop.

CTVET status. CTVET's approved list has no screen printing or sign-writing programme; the nearest are Multimedia Practice, Textiles Design Technology and Graphic Design Technology. This module is not a CTVET curriculum. It follows CTVET's format.

Bridge from Level 2: what you already know

Choose mesh by ink and detail; coat with a scoop coater; calculate exposures and confirm with step tests
Reclaim and de-haze safely; manage solvents, wastewater and hazardous waste
Cure water-based and plastisol inks at the maker's settings; prove the cure with temperature, stretch and wash tests
Print an underbase on dark shirts; mix and record colours
Print two and three colours in register with trap and registration marks
Trace, redraw and separate artwork in Inkscape and GIMP; make proofs; collect rights confirmation
Set up a plotter; cut, weed and apply sign vinyl; press heat-transfer vinyl
Plan signboards with letter-height sums; make and fix signs with a footed leaning ladder; name STMA sign permits
Run a job ticket; check quality; keep a reject log; price with set-up costs

If any box is not ticked, your trainer will give you a short catch-up session before Unit 1.

How the module works

Each unit has learning outcomes, performance criteria, a range and the evidence your assessor needs. CTVET assessment has two outcomes, achieved or not yet achieved; this manual says Competent or Not Yet Competent.
You now work with little supervision and you supervise others.
Numbers marked example are for practice. Business figures from official pages are cited; check them again before you use them, because fees and taxes change.
Every unit ends with a Check yourself. Answers are in the Teacher Copy.

Unit 1 · Production planning and supervising a print and sign team

The squeegee is the easy part. Getting the right shirts, screens, ink and people to the right table at the right hour is the real skill.

Competency standard

Learning outcome	Performance criteria: the trainee…
1.1 Plan production	turns orders into a schedule with capacity, deadlines and material lists
1.2 Organise the workflow	lays out the shop and job flow so jobs move without mix-ups
1.3 Supervise and train	gives clear instructions, trains an apprentice step by step and checks work
1.4 Lead safety and quality	runs a safety talk, keeps PPE and training records and samples quality during runs

Range. A shop of two to five people, including at least one apprentice; a week of mixed orders (shirts, stickers, a sign). Evidence. Weekly schedule; job board; training record; safety talk record; quality sampling sheet; oral questions.

From order to delivery: the job flow

Stage	Who	Output
1 Enquiry and quote	Owner or supervisor	Written quote
2 Rights check and deposit	Owner	Permission on file; deposit received
3 Artwork and proof	Designer	Signed proof
4 Films and screens	Screen maker	Exposed, checked screens
5 Blanks and materials	Store keeper	Counted shirts by size, ink, vinyl
6 Print or cut	Printer, cutter	Pieces
7 Cure and test	Printer	Cure record; test piece
8 Quality check and pack	Supervisor	Signed checklist; counted pack
9 Deliver, install and get paid	Owner or installer	Delivery note; balance received

(Example workflow by the author.)

Plan capacity

Capacity is how much your shop can produce in a day. Measure it, do not guess: time your team on a real job.

Capacity sums (example figures)

Your team prints 25 shirts an hour on a three-colour job with a carousel press, including flashing. You work 8 hours a day but lose 1.5 hours to set-up, cleaning and breaks. (a) How many shirts per day? (b) A school orders 500 three-colour shirts due in 6 working days. Screens take 1 day to prepare. Can you make it? (c) What would you do if a church then asks for 200 more shirts in the same week?

The job board

A whiteboard with columns for each stage (artwork, screens, blanks, print, cure, QC, delivery).
A card or line for each job with job number, customer, due date and quantity.
Move the card as the job moves. Everyone can see what is late.
A daily 10-minute start-up meeting at the board: today's jobs, who does what, safety point of the day.

Supervising people

Clear instructions: what, how many, by when, to what standard, and what to do if something goes wrong.
Show, then watch, then check: demonstrate, let the person try while you watch, then check the first pieces before they run the rest.
One job, one person responsible: name who signs the quality check.
Praise in public, correct in private.
Fair pay and contracts. A worker employed for six months or more must have a written contract, and a written statement of terms within two months; workers get at least 15 working days' paid leave a year. The 2026 minimum wage is GH¢21.77 a day. Casual workers must be paid the full minimum for each day worked.

Training apprentices

Write the skill as steps (the Level 1 and Level 2 practicals are a good start).
Train one skill at a time: screen prep, then coating, then printing, then curing.
Keep a training record: skill, date shown, date practised, date signed off, trainer.
Sign off a skill only when the apprentice does it correctly three times without help (author's rule).
Never leave an apprentice alone with emulsion remover, haze remover, solvents, the heat press or a ladder until signed off.
The 2026 Budget allocated GH¢170 million to the National Apprenticeship Programme; ask the Ghana TVET Service or your Assembly whether your shop can host funded apprentices (not verified).

Leading safety

Daily: PPE on; chemical lids closed; wash area clear; irons and presses unplugged at night.
Weekly: check ladders, hinges, electrical cords and the first-aid kit; clean the workroom.
Skin and lungs: the UK safety body advises health checks for dermatitis and asthma where these are likely, and training workers to spot early signs of dermatitis. In a small shop, ask every worker once a month about rashes, cracked skin, wheezing or chest tightness, record the answer, and move anyone with symptoms away from chemicals and to a clinic.
Records: PPE issued, training given, accidents and near misses. Keep inspection records (the HSE says at least five years for equipment tests).
UV and heat: exposure lamps behind a closed lid or curtain; heat press guards; no loose clothing near conveyors.

Quality sampling during a run

First piece: check against the signed proof before the run continues
Every 10th piece (or every 25th on long runs): position, register, coverage, edges
One cure test per batch or per shift: temperature recorded, stretch test, and a wash test piece set aside
Count by size before packing
Reject log: what, how many, why, fix

Run the shop for a week

Take three practice orders (a 200-shirt three-colour job, 100 stickers and one signboard) and build a weekly schedule with capacity sums.
Set up a job board and run a daily start-up meeting.
Train a Level 1 trainee in one skill, using show–watch–check, and fill a training record.
Run one safety talk (10 minutes) and record attendance.
Run quality sampling on the 200-shirt job and complete the reject log.

Shop layout

Draw a floor plan for a 6 m × 4 m print and sign room: coating and drying, exposure, print, flash and cure, wash-out, packing, vinyl and computer, store. Show how a job moves through without crossing back.

Check yourself: Unit 1

What three numbers do you need to work out daily capacity?
What must a worker employed for six months or more receive under the Labour Act?
Name two things you check on the first piece of a run.

Unit 2 · Advanced printing: halftones, special inks and troubleshooting

When a print goes wrong on a 500-piece order, you must find the cause in minutes, not hours.

Competency standard

Learning outcome	Performance criteria: the trainee…
2.1 Print halftones	prepares a one-colour halftone and prints it on suitable mesh
2.2 Use special inks	prints at least one special effect (puff, glitter, shimmer or discharge) safely
2.3 Troubleshoot	diagnoses print faults from screen, ink, press, substrate or curing and fixes them
2.4 Control quality on long runs	keeps a print stable over 100+ pieces with records

Range. One halftone job; one special-effect job; one long run; cotton and cotton-polyester blends. Evidence. Halftone prints; special-effect print with cure record; troubleshooting log; oral questions.

Halftones and process printing

Halftones make shades from dots. Four-colour (CMYK) process printing separates artwork into four colours that combine to imitate a full-colour image, using halftones; the inks are more see-through, so colours are less bright.
Fine dots need about 280–305 mesh, and yellow mesh is preferred for precise exposure.
Dots too small for the mesh will not expose. Make dots bigger (coarser screen) for shirts.
Expose carefully: over-exposure closes small dots.
Steps: in GIMP or another editor, convert the photo to greyscale, raise contrast, then convert to a halftone (dot) pattern at the size you will print; print the film solid black; expose on high mesh; print with a hard, sharp squeegee and light, even pressure.

Full process and simulated-process work is a specialist skill. Start with one-colour halftones on light shirts.

Special inks and effects

Effect	What it is	Mesh / notes
Glitter	Large glitter flakes in clear base	About 36–64 mesh so flakes pass
Shimmer	Finer metallic particles	About 86 mesh
Puff	Additive that makes the print rise for a raised 3D look	Test the cure; over-heating flattens it
Suede	Additive mixed into plastisol at up to about 50% for a soft suede feel	Test small batches
Discharge	Removes dye from the fabric; works best on dark 100% cotton; needs good ventilation	Read the safety data sheet; supervisor only
Low-cure plastisol	Cures at lower heat, for example about 127 °C	For heat-sensitive fabrics

Discharge and special inks. Discharge inks need good ventilation. Read the safety data sheet of every special ink before use and follow its gloves, mask and ventilation advice. Where no ventilation is available, do not use discharge inks.

Blends and polyester

Cotton-polyester blends and polyester shirts are common in Ghana's markets. They need care: too much heat can scorch, and dyes in polyester can move into the ink (dye migration), turning white prints pink or grey (not verified: supplier guidance seen only as a search summary). Use low-cure inks or the maker's polyester ink, print a test, cure at the lowest proven temperature, and wash-test before the run.

Screen tension

Tension is measured in newtons per centimetre with a tensiometer. Slack mesh blurs prints, stretches images and spoils registration. If you have no meter, compare by feel against a new screen, retire screens that have gone slack, and re-stretch or replace them.

Troubleshooting matrix

Fault	Check first	Then
Blurred edges	Off-contact too low; too much pressure; slack screen	Raise off-contact slightly; less pressure; re-tension
Ink pooling or skips	Off-contact too high; stroke too light	Lower off-contact; more pressure
Prints fading during the run	Water-based ink drying in mesh	Mist with water; flood promptly; retarder
Pinholes appearing	Stencil breaking down	Expose longer; post-expose; patch
Lost fine detail	Over-exposure; mesh too low	Shorter exposure; higher mesh
Print washes out	Under-cure	Raise time or temperature; test full ink thickness
Registration drifting	Loose hinges or pallet; shirt moving	Tighten; pallet adhesive; re-register
Colour looks dull on dark shirts	No or thin underbase	110 mesh white underbase, flash, then colour

Method: change one thing at a time, print a test, and record what you changed in a troubleshooting log.

Hard prints

Make and print a one-colour halftone of an original photo (with the subject's permission) on a 280–305 mesh screen.
Print one special effect (glitter, shimmer or puff) with the right mesh and cure; record settings.
Run 100 pieces of a two-colour job; sample every 10th; record any faults, causes and fixes in the troubleshooting log.
Test one cotton-polyester shirt for scorching and dye migration at two temperatures.

Fault cards

Write ten "fault cards" for your shop wall: one fault per card, with a photo or drawing, the likely causes and the fixes in order.

Check yourself: Unit 2

Which mesh range do halftones need?
Why must discharge inks only be used with good ventilation?
What is the golden rule when troubleshooting?

Unit 3 · Signage projects: survey, permits, contracts, height and rights

A sign that falls, a billboard without a permit or a logo you had no right to use can close your business. Plan the whole project.

Competency standard

Learning outcome	Performance criteria: the trainee…
3.1 Survey and design	surveys a site, measures, photographs and designs a sign for its reading distance and the site
3.2 Permits and approvals	lists the Assembly permits and documents needed and the charges for missing them
3.3 Safe installation plan	plans access, fixings and team for the job, and refers what is beyond the shop's competence
3.4 Contracts and rights	writes a quote and contract with rights, approval, warranty and payment terms

Range. One shop-front sign, one roadside or directional sign, and one billboard enquiry (planned, not built). Evidence. Site survey sheet; design with sums; permit checklist; installation plan; quote and contract; oral questions.

Site survey checklist

Customer, location, landmarks; photos from the road at the reading distance
Wall or post material, condition and height; measurements of the space
Reading distance and speed of traffic; day and night visibility
Overhead power lines, road edges, drains and the public footpath
Access for ladders: ground firm and level? space for the 1-in-4 angle?
Who owns the wall or land? Written consent from the owner
Existing signs and permits on the site

Design for the site

Letter height about 1 inch (2.5 cm) per 10 feet (3 m) of reading distance; short messages; strong contrast; plain sans-serif letters; lighting for night reading.
For drivers, fewer words: a passing driver has only a moment.
Choose materials for sun, rain and salt air near the coast. Sign vinyl is rated up to 6 years on vertical surfaces in a mild climate; give a shorter warranty for Ghana's coast (not verified).

Permits in Sekondi-Takoradi (2025 list)

The STMA fee-fixing resolution is made under the Local Governance Act, 2016 (Act 936) and applies across the Sekondi, Takoradi and Essikado-Ketan sub-metros.

Item	2025 STMA charge
Ordinary signboard	GH¢8.00 per square foot
LED illuminated signboard	GH¢9.60 per square foot
Ordinary facial (wall) sign	GH¢4.80 per square foot
Illuminated facial sign	GH¢5.40 per square foot
Movable sign	GH¢24.00 per square foot
Billboards	Building permit charged per square metre, with rates by road class and for LED screens
Wrongful siting of an advertisement	GH¢1,000 per case
Placing an advertisement without a permit	GH¢1,000 per case

The billboard rate lines in the published table are hard to read; get the exact current rate from the STMA Physical Planning or revenue office before you quote. Other Assemblies (Ahanta West for Akwidaa, Shama, Effia-Kwesimintsim) have their own fee-fixing resolutions: ask each one.

Permit and material sums

(a) A shop wants an illuminated facial sign 12 ft × 3 ft. What was the 2025 STMA fee? (b) A roadside sign 6 m × 3 m: what is its area in square metres and in square feet (1 m² = 10.764 sq ft)? (c) You quote the customer GH¢4,500 for making and fixing the roadside sign but forget the permit and it is put up without one. What could the business owner be charged per case?

Safe installation: know your limit

Ladders are for short, light work. Follow the leaning ladder rules: 1 in 4, at least 1 m above the work point, three points of contact, no top three rungs, no overreaching, nothing movable under the feet.
Plan the team: an installer, a person footing the ladder and passing materials, and a person keeping the public away below.
Refer out (author's rules for this hub): billboards, roof signs, gantries, any sign needing scaffold or a lifting platform, and any large structure go to a qualified engineer and installer. Large sign structures need a building permit from the Assembly.
Electricity: wiring illuminated signs to the mains is electrical installation work. In Ghana it must be done by an Energy Commission-certified electrical wiring professional (see the hub's Workplace Safety course; not re-verified here). Your shop supplies the sign; the electrician connects it.
Overhead lines: no work within reach of power lines; call ECG.
Weather: no work at height in rain or strong wind.

Rights and contracts

Rights. Every design must be cleared before work starts:

Customer's own logo: ask for a short written statement that they own it or are licensed to use it.
Brand or franchise signs (telecom, drinks, banks): only with written authority from the brand owner. Trade marks are registered at the Trade Mark Registry in the Registrar-General's Department.
Photos and illustrations: buy a licence or get written permission from the owner; copyright in artistic works lasts the author's life plus 70 years.
Folklore designs for sale: written permission from the National Folklore Board.
Official emblems, crests and badges: never without authority.

The penalties are real: copyright offences can bring fines of 500 to 1,000 penalty units, up to three years in prison, or both, and courts can order forfeiture of the equipment used. The cedi value of a penalty unit was not verified here.

Quote and contract: what to include

Description, sizes, materials, colours, quantity and drawings or proof
Price, what is included (design, permit, installation, transport) and what is not
Deposit (for example 50%) and when the balance is due
Who gets and pays for permits and the landowner's consent
Customer's statement that they own or are licensed to use all logos and images, and agree to pay any claim if that is false
Approval: work starts only after a signed proof
Delivery or installation date, and what happens if the customer delays approval
Warranty: for example, "vinyl lettering against peeling for 12 months, not against vandalism or accident" (example wording)
Cancellation terms
Signatures and dates

Plan a signage project

Survey a real shop front (with the owner's permission) and fill the survey checklist.
Design the sign with letter-height sums and a materials list.
Write the permit checklist, with the STMA category and fee, and the landowner's consent.
Write the installation plan: team, ladder, fixings, public safety, weather, and what is referred out.
Write the quote and contract. Have a partner play the customer and question every clause.

Ask the Assembly

Visit or phone your Assembly's Physical Planning or revenue office. Ask: what is the current fee for an ordinary sign, an illuminated sign and a banner, what documents are needed, and how long approval takes. Write the answers and the officer's title (not their personal number).

Check yourself: Unit 3

Name four items on a site survey.
Who should wire an illuminated sign to the mains?
Why put the customer's rights statement in the contract?

Unit 4 · Equipment, technology choices and maintenance

Buy the machine your orders need, not the machine you dream of. Then look after it so it pays you back.

Competency standard

Learning outcome	Performance criteria: the trainee…
4.1 Compare methods	compares screen printing, HTV, DTF and outsourced large-format printing for a given job
4.2 Cost a buy-or-outsource decision	works out the cost per piece and the payback time for a machine
4.3 Maintain equipment	keeps a maintenance schedule and log for presses, cutters and heat equipment
4.4 Buy safely	checks condition, warranty, spares and power needs before buying

Range. Screen press and flash; heat press; vinyl cutter; DTF or large-format (as an outsourcing choice). Evidence. Comparison table; buy-or-outsource calculation; maintenance log; oral questions.

Which method for which job?

Method	Best for	Weak for
Screen printing	Runs of many identical pieces; bright, durable prints	Small quantities (set-up per colour); photo-like images unless halftoned
Heat-transfer vinyl	Names and numbers; one to ten pieces; simple shapes	Big runs (slow weeding); detailed multi-colour art
DTF transfers	Small runs of full-colour art	High machine cost; needs its own consumables and training
Large-format print (outsourced)	Banners, posters, vehicle wraps	Owning the machine needs big volume

(Author's comparison; test with your own customers.)

October 2026 equipment prices seen online

Item	Asking price	Where
4 colour 2 station press with flash dryer	GH¢9,000	Kumasi
6 colour 6 station screen printing machine	GH¢16,999	Accra
A2/A3 DTF machine	GH¢45,000	Accra
2 ft vinyl cutting plotter	GH¢4,600	Accra
4 ft contour cutting plotter	GH¢6,800–6,860	Accra, Kumasi
Heat press 38 × 38 cm	GH¢2,200	Accra
Exposure ("shooting") box	GH¢400	Kumasi

These are sellers' asking prices, not checked in person. Inspect before you pay, and never pay the full price before seeing the machine.

Buy or outsource? (example figures)

You outsource 600 full-colour DTF transfers a year at GH¢18 each. Owning a DTF machine (GH¢45,000) would cost GH¢7 per transfer in film, ink and powder, plus GH¢300 a month for power and maintenance (example). (a) What is the yearly saving per transfer and in total, before the machine cost? (b) What is the yearly cost of power and maintenance? (c) How many years to pay back the machine? (d) Is it worth it at 600 a year? At 3,000 a year?

Maintenance schedule (example)

Equipment	Daily	Weekly	Monthly
Screens	Clean after use; store flat or upright, dust-free	Check tension and tears	Retire slack screens
Press	Wipe pallets; check hinges tight	Lubricate as the maker says; check registration	Check bolts and arms
Flash dryer / heat press	Check cords and plugs; clean platen	Check temperature with a thermometer	Inspect wiring by a qualified electrician if faulty
Vinyl cutter	Clean rollers; remove scraps	Check blade sharpness	Replace blade as needed; update settings card
Ladders	Inspect before use	Full check and log	Retire damaged ladders

(Author's schedule; always follow the maker's manual first.) Keep equipment in good working order and check control equipment for damage before starting work.

Buying second-hand: checklist

See it working on your own design; check the heat reaches and holds the set temperature
Power: voltage, current and plug; can your supply carry it with the other machines?
Spares and consumables: blades, elements, pallets, software and drivers available in Ghana?
Seller's receipt, warranty and a written description
Safety: cords, guards and earthing in good order

Equipment plan

For a shop you might open, list the jobs you expect for a year and choose the methods.
Make a buy-or-outsource calculation for one machine.
Write a maintenance schedule and start a maintenance log for the training shop.
Inspect one machine with the second-hand checklist and write a report.

Supplier list

Build a supplier list: for shirts, ink, emulsion, mesh, vinyl, HTV, boards, paint and large-format printing, write two suppliers each with location, price and delivery time.

Check yourself: Unit 4

When is screen printing better than HTV?
What is payback time?
Name three checks before buying a second-hand heat press.

Unit 5 · Establish your own print and sign business

A registered business with clear permits, honest staff contracts and a written plan can borrow, tender and grow. An informal one stays small.

Competency standard

Learning outcome	Performance criteria: the trainee…
5.1 Choose a legal form	compares sole proprietor, partnership, company and cooperative for a print shop
5.2 Register and get permits	lists the registration steps, bodies and current fees
5.3 Budget and finance	prepares a start-up budget and a funding plan
5.4 Staff, insure and comply	sets up staff contracts, SSNIT and PAYE, insurance and safety
5.5 Plan and market	writes a one-page business plan and marketing plan, including accessibility

Range. The trainee's own planned print and sign business in Western Region. Evidence. Legal form choice; registration checklist with fees; start-up budget; one-page plan; oral questions.

Choose the legal form

Form	ORC fee 2026	Notes
Sole proprietor (business name)	GH¢130; renewal GH¢70 a year	You and the business are the same; unlimited liability
Partnership	GH¢270; renewal GH¢100 a year	2–20 partners; partnership agreement
Company limited by shares	GH¢585 plus capital duty	At least 2 directors and a secretary; annual returns
Company limited by guarantee	GH¢490	For NGOs and social enterprises; no profit to members
Cooperative	Not registered at ORC	Route through the Department of Co-operatives not verified

Annual returns for companies cost GH¢175 a year; late filing GH¢1,000 (1–4 years) or GH¢2,000 (5 years or more). Most new print shops start as a sole proprietor and become a company when they win larger contracts.

Register step by step

Ghana Card. Your Ghana Card PIN is your individual tax number (TIN).
ORC. Register the business name (or company) online with the Office of the Registrar of Companies. Renew yearly; USSD *222# is available for renewals.
Assembly. Register with the Metropolitan, Municipal or District Assembly and pay the business operating permit by 31 March each year. STMA has an online portal. STMA's categories include signage makers, signage writers, printing houses, graphic design companies and advertising companies.
Your own shop sign. Get a sign permit for your shop sign.
Tax. Choose the tax route (below) and register.
SSNIT as an employer when you hire your first worker.
Trade mark (optional). Protect your own brand at the Trade Mark Registry; registration lasts 10 years and can be renewed.
Ask about: whether your chemical use or waste needs an Environmental Protection Authority permit under Act 1124, and whether your premises need a Ghana National Fire Service certificate. Both were not verified for a small print shop: ask the Takoradi offices.

Tax route

Modified Taxation Scheme (MTS): for residents with business income only, not VAT-registered. Turnover up to GH¢20,000: fixed instalments; GH¢20,001–750,000: 3% of turnover, or the modified cash basis. Pay by *880# or the MTS app. GRA's own MTS page still showed GH¢500,000 in October 2026; the GH¢750,000 ceiling comes from the Income Tax (Amendment) Act 2026 (Act 1178).
VAT: 20% in total from 2026 (15% VAT + 2.5% NHIL + 2.5% GETFund). The registration threshold for goods is GH¢750,000, but there is no threshold for taxable services: a person supplying taxable services must register within 30 days of starting. A VAT-registered business cannot use MTS.
What this means for a print and sign shop: selling printed shirts you bought is a supply of goods; printing on a customer's own shirts, designing, or installing signs for a fee may be a supply of services. Whether your mix counts as services that must register for VAT was not verified: ask GRA in writing before you start, and keep the answer.
Withholding tax: bigger customers may withhold 3% on goods, 7.5% on services and 5% on works when they pay you; ask for a withholding certificate.
Companies pay 25% corporate tax; manufacturers in regional capitals other than Accra and Tema pay 18.5%. Whether a print shop counts as a "manufacturer" was not verified.

Premises and location settings that give good returns

Close to schools, churches, offices, markets and the central business area, but rent you can carry
Water for washing screens; drainage that does not flood the street; reliable power for the flash, heat press and computer
A dark, dry room for coating and drying; good ventilation for cleaning
A front window or wall that shows your best sign
Secure storage for blanks, chemicals and machines
Step-free entrance for staff and customers with disabilities

Start-up budget (example)

Item	GH¢	Note
4 colour 2 station press with flash	9,000	Asking price
2 ft vinyl cutter	4,600	Asking price
Heat press	2,200	Asking price
Exposure box	400	Asking price
20 screens (frames and mesh)	3,000	Example
Squeegees, scoop coaters, tools	600	Example
Computer and printer for films	6,000	Example
Sign tools, brushes, ladder	1,800	Example
PPE, first-aid kit, fire extinguisher	900	Example
Business name and Assembly permit	630	ORC 130 + Assembly 500 (example)
Opening stock (shirts, ink, vinyl)	5,000	Example
Working capital (2 months' costs)	6,000	Example
Subtotal	40,130
Contingency 10%	4,013
Total	44,143

Fund the start-up (example terms, not a real quote)

You have savings of GH¢14,143. Your susu group lends GH¢10,000. A microfinance institution offers GH¢20,000. (a) Does this cover the budget? (b) What share of the money is your own? (c) The MFI wants GH¢1,950 a month for 12 months. What is the total repaid and the total cost of the loan in cedis?

Funding options

Savings, susu and VSLA groups: cheapest, but slower.
Microfinance and banks: check licensing and total cost. The Bank of Ghana policy rate was 14.00% when checked.
Ghana Enterprises Agency (GEA): programmes include SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West.
2026 Budget programmes: GH¢401 million for a Women's Development Bank, GH¢160 million for Adwumawura and GH¢170 million for the National Apprenticeship Programme. Ask how to apply.
Assemblies' disability fund: 5% of the District Assembly Common Fund for persons with disabilities from 2026, up from 3%.

Staff and apprentices

Contracts: written contract for six months or more; written terms within two months; 15 working days' paid leave; 12 weeks' maternity leave; notice rules.
Minimum wage: GH¢21.77 a day in 2026, about GH¢587.79 a month at 27 days.
SSNIT: employee 5.5% and employer 13% of basic salary; employer pays Tier 1 within 14 days after month-end; late payment attracts 3% a month.
PAYE: deduct SSNIT first; first GH¢588 a month is tax-free; due by the 15th of the next month.

Insurance

Buy cover only from insurers licensed by the National Insurance Commission; check the list at nic.gov.gh. Ask about fire and theft for stock and machines, public liability (a sign that falls on someone), and goods in transit. Which covers are compulsory for a small print shop was not verified.

Market the business

A strong shop sign (your best advert) and a printed vehicle sticker for your own van or motorbike box.
WhatsApp Business catalogue and price list; Google Business Profile.
Portfolio of real jobs (with permission) and a sample board in the shop.
Partnerships with tailors, event planners, schools, churches and photographers.
See the hub's Social Media and Canva Design courses for online marketing.

Accessibility

Ghana's Persons with Disability Act, 2006 (Act 715) set a 10-year window to retrofit public buildings, but a 2025 audit of over 60 public places found only 14% had some retrofitting and 8% had accessible toilets. As an employer you can do better. Many print and sign tasks are workable: artwork and separations at a computer (screen readers help blind designers with admin and files), vinyl weeding, HTV pressing, folding and packing, quality checks, customer service and bookkeeping. Helpful adjustments: step-free entrance; work tables at seated height; tools within reach; high-contrast and tactile labels; flashing as well as beeping timers; written and picture job tickets for Deaf staff; a partner for ladders, heavy screens and the wash-out. (Author's advice.)

The one-page business plan

Heading	What to write
Business name and form	Name; sole proprietor or company
What you sell	Screen printing, vinyl, HTV, signs, installation
Customers	Schools, churches, events, shops; why they buy from you
Location	Where and why
Competition	Who else, their prices, your edge
Team	Owner, staff, apprentices; skills
Equipment and start-up cost	From the budget
Funding	Sources and repayments
Sales and profit (year 1)	From the forecast (Unit 7)
Permits and compliance	ORC, Assembly, tax route, SSNIT, rights policy
Risks and answers	Power cuts, slow months, late payers, copy designs

Register and plan

Choose a legal form and explain why.
Write the registration checklist with each body, fee and due date.
Prepare your own start-up budget with at least three real local quotes.
Draft the one-page plan.

Three visits

Visit (or phone) the ORC regional office or website, your Assembly revenue office and a GEA Business Advisory Centre. Write what each told you and what documents they need.

Check yourself: Unit 5

What is the 2026 ORC fee for registering a business name?
Why might a print and sign shop need to register for VAT even with small sales?
Name two adjustments that let a Deaf worker do production work safely.

Unit 6 · Bookkeeping and accounts for a print and sign shop

If the books are not kept, you cannot tell a busy shop from a profitable one.

Competency standard

Learning outcome	Performance criteria: the trainee…
6.1 Keep daily records	keeps a job book, cash book (cash and MoMo), receipts and invoices
6.2 Control stock, debtors and deposits	keeps stock cards for blanks and consumables, a debtors list and a deposits list
6.3 Prepare monthly accounts	prepares a profit and loss and a balance sheet that balances
6.4 Pay staff and tax correctly	calculates SSNIT and PAYE and keeps the filing calendar
6.5 Price and analyse	uses break-even, depreciation and reconciliation

Range. One month of a small print and sign shop (example figures); the trainee's own records for a week. Evidence. Completed cash book, P&L and balance sheet; payroll sheet; reconciliation; oral questions.

The daily set of records

Record	What goes in it
Job book	Job number, customer, items, price, deposit, due date, status
Cash book	Every receipt and payment the same day; cash and MoMo in separate columns
Receipts and invoices	Numbered copies for every sale and deposit; supplier receipts filed
Stock cards	Blank shirts by size and colour; ink, emulsion, vinyl, HTV
Debtors list	Who owes, how much, since when
Deposits list	Money received for jobs not yet delivered (you owe the job)
Petty cash	Small cash spends with slips

Every entry has two sides: when cash comes in, either income rises or something else changes; Assets = Liabilities + Equity. See the hub's Money Skills Level 2 for the basics.

Deposits are not sales yet

A 50% deposit is money you owe as a job until you deliver. Record it as a liability ("customer deposits"). When you deliver, move it to sales. This stops you spending a June order's deposit in May and then having no money to buy the shirts.

A month for Kwesi's Print and Sign (example numbers)

Kwesi runs a print and sign shop with one printer, one helper and himself. Everything is invented for practice.

At 1 May. Cash and MoMo 8,000. Stock: 100 blank shirts at 35 = 3,500; ink, emulsion and film 1,200; vinyl and HTV 900: total 5,600. Equipment cost 24,000 less depreciation so far 4,000 = 20,000. He owes a shirt supplier 1,000 and holds a church deposit of 1,500 (half of a 3,000 order). Owner's capital and profits kept: 31,100.

During May.

Buys 300 blank shirts at 35 = 10,500: pays 9,500 and owes 1,000; pays the old 1,000.
Buys ink, emulsion and film 1,400; vinyl and HTV 1,100; boards and paint 900 (all cash).
Delivers the church order (50 shirts, 3,000): uses the 1,500 deposit and the church pays 1,500.
Delivers a school order: 150 shirts at 58 = 8,700; the school pays 5,000 and owes 3,700.
Walk-in jobs: 60 shirts at 65 = 3,900 (cash).
Stickers and vinyl lettering: 1,800 (cash).
Three signboards: 2,400 (cash), using all the boards and paint.
Takes a 2,000 deposit for a funeral order to be made in June.
Uses 260 shirts (50 + 150 + 60), ink etc. 1,300, vinyl 1,000, boards and paint 900.
Pays the printer 1,500 gross and the helper 600 gross (payroll below).
Pays rent 800, electricity 600, water 150, transport 400, phone and data 150, cleaning and waste 120, marketing 200; takes his own wage 1,500.

Closing count, 31 May. Shirts 140 at 35 = 4,900; ink etc. 1,300; vinyl 1,000: total 7,200.

Stock check: opening 5,600 + bought (10,500 + 1,400 + 1,100 + 900) 13,900 − used (9,100 + 1,300 + 1,000 + 900) 12,300 = 7,200, which matches the count.

Payroll. Printer: SSNIT 5.5% = 82.50; taxable 1,417.50; PAYE = 0 on 588 + 4.00 on 80 + 10.00 on 100 + 113.66 on 649.50 = 127.66; net 1,289.84; employer SSNIT 13% = 195.00. Helper: SSNIT 33.00; taxable 567, below 588, so PAYE nil; net 567.00; employer SSNIT 78.00.

Profit and loss for May	GH¢
Church order	3,000.00
School order (150 × 58)	8,700.00
Walk-in shirts (60 × 65)	3,900.00
Stickers and vinyl	1,800.00
Signboards	2,400.00
Sales	19,800.00
Shirts used (260 × 35)	9,100.00
Ink, emulsion and film used	1,300.00
Vinyl and HTV used	1,000.00
Boards and paint used	900.00
Cost of sales	12,300.00
Gross profit (37.9% of sales)	7,500.00
Wages (printer 1,500 + helper 600)	2,100.00
Employer SSNIT (195 + 78)	273.00
Rent	800.00
Electricity	600.00
Water	150.00
Transport	400.00
Phone and data	150.00
Cleaning and waste	120.00
Marketing	200.00
Depreciation ((24,000 − 2,400) ÷ 5 years ÷ 12)	360.00
Fees set aside ((500 + 70) ÷ 12)	47.50
Total other costs	5,200.50
Net profit before owner's wage	2,299.50
Owner's wage	1,500.00
Profit kept in the business	799.50

Depreciation is straight line: (cost − scrap value) ÷ years of use. The set-aside uses an example Assembly fee of 500 and the ORC renewal of 70.

Cash book for May	GH¢
Opening cash and MoMo	8,000.00
In: church balance	1,500.00
In: school part-payment	5,000.00
In: walk-in shirts	3,900.00
In: stickers and vinyl	1,800.00
In: signboards	2,400.00
In: funeral deposit	2,000.00
Total in	16,600.00
Out: old supplier debt	1,000.00
Out: shirts (part)	9,500.00
Out: ink, emulsion, film	1,400.00
Out: vinyl and HTV	1,100.00
Out: boards and paint	900.00
Out: printer's net pay	1,289.84
Out: helper's net pay	567.00
Out: rent 800, electricity 600, water 150, transport 400, data 150, cleaning 120, marketing 200	2,420.00
Out: owner's wage	1,500.00
Total out	19,676.84
Closing cash and MoMo (8,000 + 16,600 − 19,676.84)	4,923.16

At month-end Kwesi still owes PAYE 127.66, SSNIT 388.50 (employees 82.50 + 33.00; employer 195.00 + 78.00) and the 47.50 fee set-aside: 563.66 in total, paid in June by the due dates.

Balance sheet at 31 May	GH¢		GH¢
Cash and MoMo	4,923.16	Supplier owed	1,000.00
Debtors (school)	3,700.00	Customer deposit (funeral)	2,000.00
Stock	7,200.00	PAYE, SSNIT and fees owed	563.66
Equipment 20,000 less 360	19,640.00	Owner's capital and profits at start	31,100.00
		Profit kept in May	799.50
Total assets	35,463.16	Total liabilities and equity	35,463.16

The two sides match. If they did not, look for an entry made once, in the wrong place, or not at all.

Why did cash fall by 3,076.84 when the business made a profit of 799.50? Profit kept 799.50 + depreciation 360 (not a cash cost) + new funeral deposit 2,000 − church deposit used 1,500 + PAYE, SSNIT and fees still owed 563.66 − school still owing 3,700 − stock built up 1,600 = −3,076.84. Profit is not cash. Kwesi must chase the school and avoid buying more shirts than June needs.

Stock and debtors (example)

(a) Shirt card for June: opening 140, bought 300, issued to jobs 380, counted at month-end 55. How many shirts are missing, and what is the loss at GH¢35 each? (b) Debtors at 30 June: the school owes GH¢3,700 for 45 days, a hotel GH¢1,200 for 20 days, a church GH¢900 for 75 days. Group them 0–30, 31–60 and over 60 days. Whom do you chase first?

Pay staff correctly: PAYE and SSNIT

Deduct employee SSNIT (5.5%) first. The 2026 monthly PAYE bands: first GH¢588 at 0%; next 80 at 5%; next 100 at 10%; next 2,900 at 17.5%; next 16,000 at 25%; next 30,332 at 30%; above 50,000 at 35%. Act 1178 raised the tax-free amount to GH¢588 a month from 1 September 2026. The employer pays SSNIT within 14 days after month-end and PAYE by the 15th.

Payroll for a supervisor on GH¢2,200 a month (example)

Work out: (a) employee SSNIT; (b) taxable pay; (c) PAYE; (d) net pay; (e) employer SSNIT; (f) total cost to the business.

Pricing, break-even and depreciation

Mark-up = profit ÷ cost; margin = profit ÷ price. A 40% mark-up is only a 28.6% margin.
Break-even sales = fixed costs ÷ gross margin (as a fraction). For Kwesi: fixed costs (other costs 5,200.50 + owner's wage 1,500) = 6,700.50; gross margin 7,500 ÷ 19,800 = 37.9%; break-even ≈ 6,700.50 ÷ 0.3788 ≈ GH¢17,689 of sales a month, if the mix of work stays the same. May's 19,800 is only about GH¢2,100 above it: a thin cushion.
Price per job must cover set-up per screen, so small orders need a minimum charge.

Depreciation (example)

(a) A 4-colour press cost GH¢9,000, scrap value GH¢1,000, life 5 years: depreciation per year and per month? (b) A vinyl cutter cost GH¢4,600, scrap value GH¢600, life 4 years: per year and per month?

Reconcile MoMo (example)

Your cash book shows a MoMo balance of GH¢2,480. The MoMo statement shows GH¢2,705. A sticker customer's GH¢150 and a deposit of GH¢100 are on the statement but not in your book, and the network took a GH¢25 charge you did not record. Do they agree after you correct the book?

Month-end routine

Count cash; reconcile MoMo and bank statements
Add up the cash book and carry the balance forward
Count blanks by size and colour and all consumables; compare with stock cards; investigate gaps
Move deposits to sales for jobs delivered; update the deposits list
List debtors by age and chase the oldest; list creditors
Prepare the profit and loss and the balance sheet; check they balance
Pay SSNIT and PAYE on time; set aside yearly fees and tax
File receipts, invoices, payslips, job tickets, permission letters and tax papers; back up phone records

Tax records and the filing calendar

Keep records in Ghana for at least six years from the end of the year of assessment or VAT period, longer if under dispute. If May is typical, Kwesi's yearly turnover is about 19,800 × 12 = GH¢237,600, inside the MTS band of GH¢20,001–750,000, so MTS at 3% would be about GH¢7,128 a year, unless GRA says his printing and installation services must register for VAT (no threshold for taxable services).

When	What
14 days after month-end	SSNIT
15th of next month	PAYE and withholding tax
Last working day of next month	VAT return, if registered
End of March, June, September, December	Provisional tax, companies
31 March	Assembly permit
Yearly	ORC renewal or annual return; income tax return within four months after year-end

From 1 January 2027, the 2025 edition of IFRS for SMEs applies where that standard is used. A small shop does not need it, but clear books help with lenders. Free tools: a spreadsheet, Zoho Books' free plan or Wave's free starter plan. A paper book you use beats software you do not.

Close a month

Rebuild Kwesi's May cash book, profit and loss and balance sheet, and check they balance.
Keep a job book, cash book, deposits list and shirt stock card for a week of real or practice work.
Reconcile a MoMo statement and age a debtors list.
Run payroll for a supervisor, a printer and a helper and list the due dates.

Keep a week

Keep your own (or a family business's) cash book for seven days with cash and MoMo columns. At the end of the week, count and reconcile.

Check yourself: Unit 6

Why is a customer's deposit a liability and not a sale?
Kwesi made a profit but his cash fell. Give two reasons.
What is the break-even formula?

Unit 7 · Grow, sustain and present your plan

Grow on proven orders, protect your name, and show your numbers honestly. That is how a lender, a partner or a big customer comes to trust you.

Competency standard

Learning outcome	Performance criteria: the trainee…
7.1 Run a quality system	sets standards, checks and customer feedback for every product line
7.2 Set a pricing strategy	sets price lists with minimum charges, quantity breaks and rush fees
7.3 Plan growth	chooses growth routes, partnerships and tenders and knows the records lenders need
7.4 Present the plan	presents a one-page plan and 12-month cash-flow forecast to a panel and answers questions

Range. The trainee's own planned business. Evidence. Quality standards sheet; price list; growth plan; forecast; capstone presentation and panel score sheet.

A simple quality system

Standards written for each product: print position, size tolerance, cure temperature and test, sign letter height and fixing method
Checks at first piece, every 10th piece and final count (Unit 1)
Records: cure logs, reject log, troubleshooting log, maintenance log
Customer feedback after every big job: one short WhatsApp question ("How were the shirts after washing?")
Monthly review: rejects, complaints and their causes; one improvement each month

Customer care and pricing strategy

Minimum charge for small screen jobs, so set-up is always paid; offer HTV for under about 8 pieces (Level 2).
Quantity breaks: for example, price per shirt for 24, 50, 100 and 250+.
Rush fee for jobs needed in less than your normal turnaround.
Deposits: 50% before work; balance on delivery; no credit to customers with old debts.
Clear warranty in writing for signs and vinyl.
Fair complaint handling: look, listen, fix or reprint quickly if the fault is yours, and record it.

Ways to grow

Route	What it needs	Risk
More customers of the same kind	Marketing, samples, referrals	Low
New products (HTV names, stickers, banners)	Small equipment, skills	Low to medium
Contracts with schools, churches, companies	Quality, capacity, paperwork	Medium (late payment)
A second press or a second shop	Staff, supervision, capital	Medium to high
Outsourcing partners (large format, DTF, embroidery)	Trusted partners, clear prices	Low

Tenders and contracts

Large customers and public bodies buy through quotations and tenders. Prepare a company profile: registration documents, tax and SSNIT papers, past jobs, references, equipment list and staff.
Public bodies usually withhold tax when they pay; keep withholding certificates.
Read the payment terms: 30–90 days to pay is common for big buyers (author's experience; not verified). Price in the cost of waiting, and never take a tender you cannot finance.

Records for loans, succession and ethics

Lenders ask for: registration, tax and permit papers, 6–12 months of cash book and bank or MoMo statements, profit and loss, balance sheet, the business plan and a cash-flow forecast. Keep records at least six years.
Succession: train a deputy who can run the shop for a week; write procedures; keep files and passwords where a trusted person can find them.
Ethics: no copy logos or fake jerseys, ever; honest descriptions of durability; fair wages paid on time; proper waste disposal; no "small chop" to win contracts.

Your 12-month cash-flow forecast (example)

Kwesi plans to buy a bigger press in March with a loan. Assumptions (all example figures): opening cash GH¢5,000; sales follow the seasons (school reopening, Easter, Christmas); materials 55% of sales after he starts buying shirts by the bale; fixed costs (staff, rent, power and running costs) GH¢4,700 a month; owner's wage GH¢1,500 a month; MTS at 3% of sales; a GH¢15,000 loan received in March to buy a GH¢17,000 press; loan repayments GH¢1,400 a month from April. All sales are treated as cash in the same month (a simplification).

Month	Opening	Sales in	Loan in	Materials	Fixed + owner	Press	Loan repaid	MTS 3%	Closing
Jan	5,000	22,000	0	12,100	6,200	0	0	660	8,040
Feb	8,040	15,000	0	8,250	6,200	0	0	450	8,140
Mar	8,140	18,000	15,000	9,900	6,200	17,000	0	540	7,500
Apr	7,500	20,000	0	11,000	6,200	0	1,400	600	8,300
May	8,300	19,800	0	10,890	6,200	0	1,400	594	9,016
Jun	9,016	16,000	0	8,800	6,200	0	1,400	480	8,136
Jul	8,136	15,000	0	8,250	6,200	0	1,400	450	6,836
Aug	6,836	17,000	0	9,350	6,200	0	1,400	510	6,376
Sep	6,376	24,000	0	13,200	6,200	0	1,400	720	8,856
Oct	8,856	18,000	0	9,900	6,200	0	1,400	540	8,816
Nov	8,816	20,000	0	11,000	6,200	0	1,400	600	9,616
Dec	9,616	28,000	0	15,400	6,200	0	1,400	840	13,776
Year		232,800	15,000	128,040	74,400	17,000	12,600	6,984

The lowest point is GH¢6,376 in August, and the year ends at GH¢13,776. The plan works on paper, but only because materials fall to 55% of sales; at the 62% Kwesi saw in May, cash would run out by July (check it yourself in the exercise).

Stress-test the forecast (example)

(a) Check the July closing cash: opening 8,136 + sales 15,000 − materials 8,250 − fixed and owner 6,200 − loan 1,400 − MTS 450. (b) Add up the year's total cash in and total cash out, and check: opening 5,000 + in − out = closing 13,776. (c) If materials stay at 62% of sales all year, what would January's closing cash be? (d) Name two actions Kwesi could take if the bigger press arrives late and March–April sales are 20% lower.

Capstone: present to a panel

Present for 10 minutes to a panel of three (a business adviser, a printer or sign maker, and a customer), then answer questions for 10 minutes.

Your one-page business plan (Unit 5)
Start-up budget and funding plan
Your 12-month cash-flow forecast with the lowest month and what you will do about it
Your price list with minimum charge and quantity breaks
Your quality system and safety rules (chemicals, UV, heat, height)
Your rights policy: how you check that every design may be printed
Registration and permits: what is done and what is next
Accessibility: how your shop includes workers and customers with disabilities

Present your plan

Build your own 12-month forecast in a spreadsheet using your own prices and seasons.
Stress-test it: sales 20% lower for two months; materials 7 points higher.
Prepare the capstone presentation and rehearse it with a partner.
Present to the panel and record the panel's three main suggestions in your logbook.

Ask a customer

Ask three possible customers (a school, a church and a shop) what they would need from you to give you their next order. Add their answers to your plan.

Check yourself: Unit 7

Name three records a lender will ask for.
Why set a minimum charge for screen printing?
In the example forecast, what is the lowest closing cash, and in which month?

Glossary

Term	Meaning
Ageing (debtors)	Grouping amounts owed by how long they have been owed
Balance sheet	A list of what the business owns and owes, and the owner's share, on one date
Break-even	The sales level at which the business makes neither profit nor loss
Capacity	How much the shop can produce in a day or week
Customer deposit	Money paid in advance for a job not yet delivered; a liability
Depreciation	Spreading the cost of equipment over its useful life
Discharge ink	Ink that removes the fabric's dye, used on dark cotton
DTF	Direct-to-film: printed transfers pressed onto garments
Gross margin	Gross profit as a share of sales
Halftone	Dots that make shades in a print
MTS	Modified Taxation Scheme for small businesses
Payback time	How long a machine takes to pay for itself
Penalty unit	A unit used in Ghana's laws to set fines
Tensiometer	A meter that measures screen tension in N/cm
Withholding tax	Tax deducted by a customer from a payment and paid to GRA for you

Logbook

Unit 1: weekly schedule; job board photo; training record; safety talk record; quality sampling sheet; shop layout
Unit 2: halftone and special-effect records; troubleshooting log; fault cards
Unit 3: site survey; sign design with sums; permit checklist; installation plan; quote and contract; Assembly notes
Unit 4: method comparison; buy-or-outsource sums; maintenance log; supplier list
Unit 5: legal form; registration checklist; start-up budget; one-page plan; notes from three visits
Unit 6: Kwesi's month rebuilt; your week's records; payroll; reconciliation
Unit 7: quality system; price list; forecast and stress test; capstone feedback
Every homework, dated

Self-check quiz

How do you work out daily capacity?
Name two Labour Act duties of an employer.
Which mesh do glitter inks need, and why?
What did STMA charge in 2025 for placing an advertisement without a permit?
Who connects an illuminated sign to the mains?
Name four clauses in a sign contract.
When does owning a DTF machine make sense?
What is the 2026 ORC fee for a sole proprietor, and the yearly renewal?
What is the MTS turnover band at 3% after Act 1178?
Calculate employee SSNIT, PAYE and net pay on GH¢1,500.
How long must business records be kept?
Why can a profitable month still leave less cash?