Sign Language, Braille and Assistive Technology Level 3

About this module

Level 2 gave you the skills. Level 3 builds a service that deaf and blind people trust, that organisations pay for, and that keeps going after the training ends.

Who it is for. People who have finished Level 2, or who already run a small access service and can show the same skills; deaf and blind entrepreneurs who want to run their own enterprise with hired support; and hub or NGO staff who manage access services. In Ghana's framework, National Proficiency II leads to National Certificate I, which covers complex work with minimum supervision. This module sits at about that level.

CTVET status. CTVET's approved programmes do not name sign language, braille or assistive technology. This module is not a CTVET curriculum.

The rule of this course does not change at Level 3. Sign language is taught by deaf teachers; braille is checked by blind readers. A hearing or sighted owner employs and pays deaf and blind experts. Better still, deaf and blind people own and lead these businesses, with hearing and sighted staff supporting them.

Bridge from Level 2: what you already know

Simple GSL conversations with face grammar; numbers, time and money in sign; a 150-sign log
When and how to book interpreters; room setup; interpreter budgets
Perkins brailler loading, care and use; capitals, numbers, punctuation; alphabetic wordsigns and five strong contractions; proofreading with a braille reader
Low vision adjustments and referral; guiding in busy places; orientation to a new room
NVDA, TalkBack teaching, Live Transcribe, hearing aid troubleshooting, device support records
Accessible documents, accessible meetings, messages in several formats, the Marrakesh Treaty in outline
Costing a month of services; WhatsApp Business; the limits of your role

Level 2 left out leading a team, transcription as a production service, a full support desk with referrals and device rules, running classes and audits as contracts, and running the business itself. Level 3 covers these. For general bookkeeping and business skills, see the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this book goes deeper for access services.

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 70% of the time is practical, following CTVET's Oil Palm programme split of about 30% school and 70% workplace. Every unit ends with a practical, homework and Check yourself questions.

Safety and ethics first

Consent: never film, photograph, record or share information about a deaf, blind or disabled person without their clear consent.
Confidentiality: what you read, transcribe or hear through an interpreter stays private.
Personal data: disability and health details are personal data. Data controllers must register with Ghana's Data Protection Commission.
Limits: no interpreting in serious matters unless you are a trained interpreter; no hearing tests, eye tests or device fitting; no medical claims.
Copyright: follow the Marrakesh Treaty rules and Ghana law for accessible copies (Unit 2).
Physical safety: braille embossers and braillers have moving parts; keep fingers clear and machines covered.

Unit 1 · Lead an ethical access-services team

A good access service is judged by deaf and blind customers, not by its owner. Build your team so that their voice leads.

Competency standard

Learning outcome	Performance criteria — the trainee…
1.1 Plan the team	sets out roles for deaf, blind and other staff with fair pay and clear limits
1.2 Communicate inside the team	sets up team communication that works for deaf and blind staff
1.3 Supervise and train	supervises helpers and apprentices with checklists and feedback
1.4 Run quality and complaints	uses a service standard, a customer feedback form and a complaints process
1.5 Protect people and data	applies consent, confidentiality, safeguarding and data protection rules

Range. A team of 3–6 people (real or simulated). Evidence. Team chart; service standard; feedback and complaints records; data register.

Why the team must include deaf and blind experts

GNAD asks for positive discrimination so that more deaf youth are employed.
The Persons with Disability Act provides tax incentives for employers of persons with disabilities; GNAD says these have not been used. Ask GRA how to claim them (amount and process not verified).
Many Deaf people see deafness as an identity, not a defect. Customers trust a service that reflects this.

Team roles (example structure)

Role	Best filled by	Main duties
Sign-language teacher	Deaf, fluent GSL user	Teaches classes, checks all sign-language material
Braille proofreader and teacher	Blind braille reader	Final braille check, braille classes, screen-reader testing
Support-desk officer	Any, trained to Level 2	Device setup, records, referrals
Transcription operator	Any, trained in braille software	Text preparation, translation, embossing or brailling
Bookings and accounts	Any	Bookings, interpreter liaison, cash book, MoMo
Owner / manager	You (or a deaf or blind owner)	Quality, contracts, staff, compliance

Communicating inside the team

Team meetings with a sign-language interpreter or fully signed by all; written summaries afterwards
WhatsApp text (not only voice notes) for deaf staff; text or voice notes (not only pictures) for blind staff
Shared files in accessible formats (Level 2 Unit 6); headings in every document
Visual and sound alarms in the workplace; an evacuation plan that names who helps whom
Ask each person how they prefer to receive instructions, and write it down

Supervising helpers and apprentices: steps

Write a task checklist for each service (for example, "TalkBack setup": 8 steps, including "teach the off switch first").
Show the task, then watch the helper do it, then let them do it alone while you check the result.
Give feedback the same day: one thing done well, one thing to fix.
Sign off a skill only when it is done right three times.
Keep a training record for each helper.
Hold a weekly 15-minute review: complaints, errors, ideas.

Under the Labour Act, staff on contracts of six months or more need a written contract. Apprentices also need clear written terms.

Service standard (example)

We ask before we help, and we accept "no"
We speak to the customer, not to their companion or interpreter
Every customer is offered information in text, voice, large print or braille, and a sign-language option where possible
We never claim to interpret, test, fit or cure
We keep every record private and only with consent
We reply to messages within one working day
Every braille job is checked by a blind proofreader before delivery

Complaints: steps

Thank the customer and record the complaint in their own words (in sign through an interpreter or deaf staff if needed).
Fix what you can at once (for example, re-braille a wrong page free).
Investigate the cause within 3 days (example target).
Reply in the customer's chosen format.
Change your checklist so it does not happen again.

Data protection

All data controllers and processors must register with the Data Protection Commission; fees depend on the size and type of entity. Check the current fee and register before you start keeping customer records.
Collect only what you need (name, contact, device, service). Do not record a disability unless it is needed for the service and the person agrees.
Lock paper records; password-protect phones and laptops; delete what you no longer need.

Build your team

Draw a team chart for a 5-person access service, with roles, who fills them and fair pay (example rates).
Write a service standard and one task checklist.
Role-play a complaint from a blind customer about a braille error, and record it.
Draft a data register: what personal data you hold, why, where, and who can see it.

Ask the community

Ask a GNAD or GBU branch leader what makes a service trustworthy to deaf or blind customers. Add their points to your service standard.

Check yourself

Who should give the final check on braille and on sign-language material?
Name three ways to make team communication work for deaf and blind staff.
Which body must you register with before keeping customer records?

Unit 2 · Braille transcription: workflow and quality

A braille page is only as good as its proofreading. Produce it carefully, check it with a blind reader, and deliver it on time.

Competency standard

Learning outcome	Performance criteria — the trainee…
2.1 Accept a job	checks the text, the copyright position, the format and the deadline
2.2 Prepare text	cleans and structures the print text for translation
2.3 Translate and format	uses braille software or manual brailling with UEB rules
2.4 Produce	embosses or brailles, binds and labels the copy
2.5 Assure quality	runs blind proofreading, fixes errors and keeps job records

Range. A 10-page job (for example, a school notice book, a church programme, a clinic leaflet). Evidence. Job card; proofreading record; finished braille copy accepted by a blind reader.

Why transcription is needed

Ghana's schools face shortages of braille paper, writing frames and braille writers, and lack electronic braille devices.
The GBU has asked for more investment in assistive technology for blind learners.
Braille paper is hard to buy in Takoradi; some is sold at GBU centres in Accra.

The transcription workflow

Step	What you do	Check
1. Job intake	Get the print or file, the reader's needs (Grade 1 or 2, UEB), the number of copies and the deadline	Job card filled
2. Rights check	Is it your customer's own document? If it is a published book, see the copyright box below	Rights noted
3. Text preparation	Get an electronic copy; correct scanning errors; mark headings, lists and tables	Clean file
4. Translation	Translate with software or braille by hand on a Perkins	UEB settings checked
5. Formatting	Page numbers, headings, line length to suit the paper	Format sheet
6. Production	Emboss or braille; bind; label the cover in print and braille	Count pages
7. Proofreading	A blind reader reads it against the print (read aloud by a partner)	Error log
8. Correction	Re-produce wrong pages	Second check
9. Delivery	Deliver with a print copy; record date and signature	Delivery note

Software

BrailleBlaster is a braille transcription program developed by the American Printing House for the Blind; it uses the Liblouis translator and supports UEB and the older EBAE code, braille formatting, splitting books into volumes, and image descriptions. Its price and system requirements were not stated on the page read; check before you rely on it.
Translation software is not perfect: names, Ghanaian words, tables and maths need a human transcriber and a blind proofreader.

Embossers and manual production

An embosser is a braille printer. Prices in Ghana were not verified; get written quotes and ask the GBU about maintenance support before you buy.
Without an embosser, short jobs can be brailled on a Perkins brailler (Level 2) or a slate. Keep production speed in your costing.

Tactile labels and simple tactile graphics

Label print and braille on every cover and bag.
For simple diagrams (a room plan, a map of a clinic), use raised lines (glued string or thick thread) on card, with a braille key. Ask the blind proofreader whether it can be understood by touch; if not, replace it with a description.

Copyright: the Marrakesh Treaty. The treaty lets authorised entities (non-profit or government bodies recognised by the government) make accessible copies of published works, on a non-profit basis, for blind and print-disabled people, and share them across borders. Ghana ratified the treaty in 2018. Which Ghanaian bodies are authorised entities, and how Ghana's law applies the treaty, was not verified. A private business transcribing its customers' own documents (letters, school notices, church programmes, their own manuals) is the safest work. For published books, work with or through the GBU or another authorised body, or get the publisher's permission in writing.

Quality checks

The right code (UEB) and grade, as the reader asked
Every page numbered in braille and print
Headings and lists clear by touch
No crushed dots (store flat; never stack heavy items on braille)
Error rate recorded per page; target zero after correction
Blind proofreader's name and date on the job card

Cost a transcription job (all figures are examples)

A school orders 3 copies of a 40-page braille notice book. Your costs (examples): braille paper GH¢2 per sheet, one braille page per sheet; binding GH¢10 per copy; operator time 6 hours at GH¢25 an hour; blind proofreader GH¢3 per braille page proofread (one copy only); embosser running cost GH¢0.50 per page. (1) What is the total cost? (2) What is the cost per braille page delivered? (3) What price per braille page gives a 40% mark-up on cost?

A 10-page job

Fill in a job card, including the rights check.
Prepare the text, translate it (software or Perkins), format and produce one copy.
Have a blind proofreader check it; log and correct the errors.
Bind, label in print and braille, and deliver with a delivery note.

Find the buyers

List five organisations in Sekondi-Takoradi that need braille regularly (schools, churches, banks, the Assembly, NGOs). For each, write what they might order.

Check yourself

Who does the final quality check on a braille job?
Under the Marrakesh Treaty, who may make accessible copies of published books?
Name four quality checks for a braille job.

Unit 3 · Run an assistive technology support desk and referral network

A support desk solves what it can, refers what it cannot, and follows up every time.

Competency standard

Learning outcome	Performance criteria — the trainee…
3.1 Run intake	runs a respectful needs conversation and records consent
3.2 Deliver setup services	delivers phone, computer, caption and magnification setups to a written checklist
3.3 Build a referral map	lists audiology, eye, low vision, physiotherapy, interpreter and disability-organisation contacts
3.4 Handle devices legally	explains the rules on importing and selling devices and keeps stock records
3.5 Follow up	follows up every customer and measures results

Range. A support desk for one week (real or simulated); 10 customers. Evidence. Intake forms; checklists; referral map; stock records; follow-up log.

Who needs assistive technology

More than 2.5 billion people need one or more assistive products, and in some low-income countries only about 3% have access to what they need.
About 430 million people worldwide have disabling hearing loss; WHO projects more than 700 million by 2050.
In Ghana, high cost, limited supply, low awareness and weak policy are named as barriers to assistive devices. Assemblies' disability funds now favour devices, skills and business capital.

Intake: the needs conversation

Welcome the customer in their way (sign, voice, text). Offer an interpreter for serious matters.
Ask: "What do you want to do that is hard now?" (for example, read WhatsApp, hear in church, use MoMo).
Ask what they already use and what has worked before.
Explain what you can do (setup, teaching, care, referral) and what you cannot (tests, fitting, prescribing).
Agree the service and price; get consent to keep a record.
Book a follow-up date.

Service menu with checklists

Service	Checklist highlights
Phone screen reader	Off switch first; tutorial; calls, WhatsApp, MoMo menus
Phone magnification	Shortcut chosen with the user; pinch to zoom; pan with two fingers
Computer screen reader	NVDA installed from nvaccess.org; Control to stop speech; headings on the web
Live captions	Live Transcribe set up; offline language if available
Hearing aid care	Cleaning, drying, batteries; troubleshooting chart; refer whistling and sore ears
Accessible documents	Headings, alt text, checker run

Building a referral map

Need	Where to refer (verify each contact yourself)
Hearing test, hearing aid fitting	An audiology or ENT clinic at a regional or teaching hospital; fitting is done by an audiologist after a hearing test
Low vision assessment	Centres in the 2026 directory, nearest Cape Coast (UCC); some need a referral letter
White canes, braille, rehabilitation	GBU; its Accra Rehabilitation Centre also offers low vision assessment and devices
Sign language interpreters	GNAD and NASLI
Wheelchairs, crutches	Hospital physiotherapy departments; the Hub's wheelchair course
Funding for devices	The Assembly's disability fund desk

Visit or phone each place, and record: service, days, cost (if given), referral needs, and a named contact. Update the map every six months.

Selling and importing devices: the rules

Ghana's FDA import guideline for medical devices says only companies registered with the Registrar-General's Department and licensed by the FDA may import, only registered products may be imported, and an import permit is needed before importation.
Whether each assistive product (for example a hearing aid or a magnifier) is classed as a medical device that must be FDA-registered was not verified. Ask the FDA before you import or sell any device, and keep the answer in writing.
Batteries, brushes and drying containers are lower risk, but sell only genuine, in-date stock in sealed packs.
Cheap amplifiers sold online (seen at GH¢220–550) are not fitted hearing aids. Do not sell them as hearing aids.

Stock records for consumables

Date	Item	In	Out	Balance	Expiry or batch
(example) 1 Nov	Size 13 battery packs	60		60	batch noted
(example) 30 Nov	Size 13 battery packs		40	20

Sell the oldest stock first. Store batteries dry and at room temperature.

Follow-up and results

Call or message each customer after one week: "Are you still using it? Any problem?"
Record: still using / stopped (why) / referred (result).
Each month, count customers served, follow-ups done and problems solved. Use this in reports to funders and the Assembly.

Desk performance (all figures are examples)

In one month the desk served 48 customers. Follow-up reached 40 of them. Of those 40, 32 were still using the setup, 5 had stopped, and 3 had been referred and seen. What percentage of customers were followed up? Of those followed up, what percentage were still using the setup? If the target is 80% still using, did the desk meet it?

Run the desk

Run intake for five customers (real or role play), with consent records.
Deliver three different setup services to checklist.
Build a referral map with at least six verified contacts in or near Sekondi-Takoradi.
Keep a stock record and a follow-up log for one week.

Call the FDA

Phone or visit the FDA Western Regional office (or email the FDA) and ask whether hearing aids, magnifiers and white canes must be registered before sale. Write down the answer, the date and the officer's role.

Check yourself

Name three things your desk must not do.
Who may import medical devices into Ghana, according to the FDA guideline?
What do you record at follow-up?

Unit 4 · Organise classes and accessibility services for organisations

Organisations pay for skills and for access. Deaf and blind teachers deliver; you plan, sell and run the contract.

Competency standard

Learning outcome	Performance criteria — the trainee…
4.1 Design a class programme	plans a sign-language or braille course with the deaf or blind teacher, with outcomes and assessments
4.2 Contract teachers fairly	writes a fair agreement with the deaf or blind teacher
4.3 Sell to organisations	prepares a proposal for a bank, clinic, church or school
4.4 Run an access audit	runs a communication access audit and writes a short report

Range. One class programme; one proposal; one audit. Evidence. Programme plan; teacher agreement; proposal; audit report.

Demand for classes

A GSL curriculum from Kindergarten to Senior High School was launched in September 2025, and its success needs qualified teachers, interpreters and resources.
Many hospitals have no interpreters, and public institutions often lack funds for interpreters. Front-line staff who can greet and help deaf customers in basic sign are valuable, but they do not replace interpreters.

Designing a class programme with the teacher

Agree the audience: for example, nurses, bank tellers, parents of deaf children, church ushers.
Agree outcomes with the deaf (or blind) teacher: what learners can do at the end (for example, greet, ask a deaf customer's need, show a written card, call an interpreter).
Plan sessions: for example, 8 sessions of 2 hours, 10–15 learners.
Plan assessment: the deaf teacher judges signing; the blind teacher judges braille.
Materials: the GhSL app, printed vocabulary lists with space for memory notes, practice videos made by the deaf teacher (with consent and fair pay).
Certificate: a certificate of attendance from your business; never call it a CTVET or interpreter qualification.

A fair agreement with the teacher

The teacher's role, sessions, dates and fee per session, agreed before the class is sold
Payment date (for example, within 7 days of each session) and method (MoMo or bank)
Pay for preparation time and for any videos or materials the teacher makes
Who owns the videos; consent for their use; the teacher can withdraw consent for future use
Interpreter or communication support for meetings between you and the teacher
A written contract for engagements of six months or more

Proposals to organisations

A one-page proposal should say: the problem (for example, deaf customers cannot be served), the solution (staff class plus interpreter booking plan plus accessible documents), the outcomes, the team (name the deaf teacher's experience), the schedule, the price and the payment terms.

Large organisations may withhold tax from your payment: for services, 7.5% where yearly payments to an individual or entity exceed GH¢2,000. Ask for the withholding certificate.

Communication access audit: steps

Agree the scope with the organisation (one branch, one clinic, one church).
Walk the customer journey as a deaf person, a blind person and a low-vision person would (with deaf and blind co-auditors).
Check: signs and notices (large print, contrast); queue calls (visual as well as sound); forms (accessible versions); staff (can they greet in sign, guide, read aloud privately); interpreter plan; website and WhatsApp messages (text with every image); emergency alarms (visual and sound).
Score each item: in place / partly / missing.
Write a short report: top five fixes, cost range, and who does what.
Offer follow-up services (classes, documents, braille) but never make the audit depend on buying them.

Price a staff class contract (all figures are examples)

A bank asks for an 8-session basic sign class for 15 tellers. Costs (examples): deaf teacher GH¢200 per session plus GH¢300 for preparation; your coordination 10 hours at GH¢40; printed materials GH¢20 per learner; certificates GH¢10 per learner; transport GH¢400. (1) Total cost? (2) Price with a 30% mark-up on cost? (3) If the bank withholds 7.5% of the price, how much cash do you receive?

Plan, propose, audit

With a deaf (or blind) co-teacher, design an 8-session class programme with outcomes and assessment.
Write the teacher agreement.
Write a one-page proposal to a real organisation (do not send it without your trainer's approval).
Run a communication access audit of the training centre with deaf and blind co-auditors, and write the report.

Market check

Ask two organisations (a clinic, a bank, a church or a school) how they serve deaf and blind customers now and whether they would pay for staff classes or an audit.

Check yourself

Who judges learners' signing in your classes?
Name four things a fair teacher agreement must cover.
What tax may a large client withhold from a service payment, and what should you ask for?

Unit 5 · Establish your access-services business

Competency standard

Learning outcome	Performance criteria — the trainee…
5.1 Choose a legal form	compares business forms and chooses one with reasons
5.2 Register and get permits	lists ORC, GRA, Data Protection, FDA (if devices) and Assembly duties with fees and dates
5.3 Plan premises and money	budgets premises, equipment and start-up finance
5.4 Employ fairly	applies SSNIT, PAYE, minimum wage and Labour Act basics
5.5 Plan accessibility	sets out workplace adjustments for deaf, blind and physically disabled staff and customers

Range. Own business plan. Evidence. Registration checklist with costs; start-up budget; payroll sheet.

Choose a legal form

Type	ORC fee (2026)	Notes
Business name (sole proprietor)	GH¢130; GH¢70 a year renewal	You carry all debts
Partnership	GH¢270; GH¢100 a year renewal	2–20 partners; for example, a deaf teacher and a hearing manager as equal partners
Company limited by shares	GH¢585 plus capital duty	For investors and larger contracts
Company limited by guarantee	GH¢490	For a not-for-profit or social enterprise; may suit Marrakesh-style work

Companies file annual returns at GH¢175 a year. A cooperative is not registered at the ORC; the Department of Co-operatives route was not verified.

Tax

Your Ghana Card number is your tax number.
VAT and services: the VAT rate is 20% in total from 2026. For services there is no turnover threshold: a business making taxable supplies of services must register within 30 days of starting. Whether training classes, braille transcription for blind people or assistive-technology services are exempt supplies was not verified. Ask GRA in writing before you start, and keep the reply.
Modified Taxation Scheme: sole traders with business income only, not VAT-registered, with turnover from GH¢20,001 to GH¢750,000 may pay 3% of turnover. A VAT-registered business cannot use it.
Withholding tax: clients may withhold 7.5% on services.

Other duties

Duty	Who	Notes
Data protection registration	Data Protection Commission	All data controllers and processors; fees by size and type
Business operating permit	STMA (or your Assembly)	Fees in the Assembly's fee-fixing resolution; permits are handled through the STMA portal
Device import and sale	FDA	Importers registered and FDA-licensed; registered products; import permits
Insurance	Licensed insurer	Check the insurer at the NIC; consider cover for equipment and public liability
Copyright for published books	GBU / authorised entity / publisher	See Unit 2

Premises and start-up budget (example)

Item	Example cost (GH¢)
Laptop with NVDA and braille software	7,200
Perkins brailler (second-hand, refurbished)	4,800
Braille paper and binding stock	1,000
First battery and consumables stock	1,500
Registration, permit and data protection (check actual fees)	600
Signboard (large print) and cards	400
Three months' rent	1,800
Total (example)	17,300

All prices in this table are examples; braillers, embossers and laptops must be priced from real quotes.

Location settings that give good returns: a ground-floor, step-free room with good light, near hospitals, banks and the Assembly in Takoradi or Sekondi, on a trotro route, with a quiet corner for screen-reader lessons and a well-lit space for signing.

Financing

Savings, susu or a VSLA; family; partners who bring skills.
The Assemblies' disability fund (5% of the District Assemblies' Common Fund from 2026) favours assistive devices, skills and start-up capital. Deaf and blind owners should ask the STMA disability desk.
The GEA's PWD Enterprise Support Programme has given grants to businesses owned by persons with disabilities.
GEA Business Advisory Centres in Takoradi and nearby districts give business support.
The 2026 Budget funds programmes such as the Women's Development Bank and the National Apprenticeship Programme.

Employing staff

Pay at least GH¢21.77 a day.
SSNIT: worker 5.5% and employer 13% of basic salary; pay by the 14th of the next month; register workers on hiring.
PAYE: the first GH¢588 a month is tax-free; then 5%, 10%, 17.5% and higher bands; pay by the 15th.
Written contract for six months or more; 15 working days' paid leave; 12 weeks' maternity leave.

Payroll for one assistant

Your support-desk assistant earns GH¢1,000 a month basic. Work out: (1) the worker's SSNIT; (2) the employer's SSNIT; (3) PAYE, using the 2026 bands (first 588 at 0%, next 80 at 5%, next 100 at 10%, next 2,900 at 17.5%) on salary after the worker's SSNIT; (4) net pay; (5) total cost to the business.

Accessibility

Ghana's Persons with Disability Act, 2006 protects persons with disabilities in work and access, and it offers employers tax incentives that GNAD says are unused.

Deaf staff: visual alarms and door signals; WhatsApp text; interpreters for staff meetings and training; good light at desks
Blind staff: screen readers on all work computers; braille and electronic copies of policies; things kept in fixed places; a clear, obstacle-free floor
Low-vision staff: magnification, high contrast, task lighting
Wheelchair users: step-free entry, a seated service desk, an accessible toilet
Customers: every service offered in sign, voice, text, large print and braille where possible

Register on paper

Choose a legal form and explain why (include who owns and leads).
Make a checklist of every registration, permit, data protection step and insurance, with fees, dates and offices.
Prepare a start-up budget and a financing plan.
Work out one month's payroll for your team.

Office visits

Visit or call the GRA (about VAT on your services), the Data Protection Commission (fee for a small business) and a GEA Business Advisory Centre. Write what each told you, with dates.

Check yourself

Why must you ask GRA about VAT before you start a services business?
Which body registers data controllers?
What is the employer's SSNIT rate, and by when is it paid?

Unit 6 · Bookkeeping and accounting for an access-services business

Services leave no stock on a shelf to count. Your books are the only proof of what you did, what you are owed and what you earned.

Competency standard

Learning outcome	Performance criteria — the trainee…
6.1 Keep daily books	keeps cash, MoMo/bank, sales, debtors, stock and job records
6.2 Produce statements	prepares a monthly profit and loss and a balance sheet that balances
6.3 Control costs and cash	works out cost per service, break-even and depreciation
6.4 Close the month	reconciles MoMo and bank and follows a month-end routine

Range. One month of real or example records. Evidence. Books; statements; reconciliation; break-even.

The records

Record	What it shows
Cash book and MoMo book	Every cedi in and out, by date
Sales and invoice book	Each class, job or setup; customer; amount; paid or owed
Debtors list	Who owes you, since when (for example, a school for braille)
Creditors list	Who you owe (for example, a teacher's fee due on the 7th)
Job cards	Braille jobs: pages, hours, proofreading, delivery
Class register	Sessions, learners, teacher paid
Stock sheet	Batteries and consumables in and out
Asset register	Laptop, brailler, embosser: cost, date, depreciation

Keep records for at least 6 years.

Assets = liabilities + owner's equity. Straight-line depreciation = (cost − end value) ÷ years of use. Separate business money from your own: pay yourself a fixed amount (drawings) and record it.

Worked example (all figures are examples)

Ama's access services, October

Ama puts in GH¢15,000 of her own money.
She buys a laptop for GH¢7,200 (3 years, no end value) and a refurbished Perkins brailler for GH¢4,800 (5 years, no end value), paying cash.
Sign-language classes: 2 groups of 10 learners at GH¢300 each, paid in cash and MoMo = GH¢6,000.
Braille transcription: 120 pages at GH¢15 = GH¢1,800, invoiced to a school, not yet paid at month-end.
Device setup sessions: 25 at GH¢50 = GH¢1,250, paid.
Batteries: buys 60 packs at GH¢25 (GH¢1,500, cash); sells 40 packs at GH¢32 (GH¢1,280, cash); 20 packs left, valued at cost (GH¢500).
Deaf teacher fees: 2 groups × 8 sessions × GH¢150 = GH¢2,400. Blind proofreader: 120 pages × GH¢3 = GH¢360. Braille paper used: GH¢1,000. Rent GH¢600. Data and phone GH¢250. Transport GH¢300. All paid.
Ama takes GH¢1,000 for herself (drawings).

Work out: (1) cash at the end of October; (2) net profit; (3) the balance sheet.

Cost per service and pricing

Cost per class learner = (teacher fees + room + materials) ÷ learners.
Cost per braille page = (paper + running cost + operator time + proofreading) ÷ pages (Unit 2).
Margin vs mark-up: a GH¢5 cost sold at GH¢7 is a 40% mark-up on cost (2 ÷ 5) but a 28.6% margin on price (2 ÷ 7).

Break-even

How many learners to break even?

Ama's monthly fixed costs are rent GH¢600, data GH¢250, transport GH¢300 and depreciation GH¢280. Each class learner pays GH¢300; the deaf teacher's fee works out at GH¢120 per learner (8 sessions × GH¢150 ÷ 10 learners). How many learners a month cover the fixed costs, if classes were the only service?

Month-end routine

Total the cash book and MoMo book; count the cash.
Reconcile the MoMo and bank statements line by line; explain every difference (charges, transfers, unrecorded sales).
List debtors; send statements to anyone owing more than 30 days.
Count battery stock; value at cost.
Record depreciation.
Prepare the profit and loss and the balance sheet; check that it balances.
Set aside tax and pay SSNIT (14th), PAYE and withholding (15th), and VAT if registered (last working day).
Back up files; file receipts by month.

Software

A spreadsheet works. Free plans include Zoho Books and Wave. Test them with NVDA if blind staff will use them; choose the one that works with a screen reader.

Month-end close

Keep cash, MoMo, sales, debtors, stock and job records for one month (real or the example).
Reconcile MoMo and bank.
Prepare a profit and loss and a balance sheet that balances.
Work out cost per service and break-even.

Your cost per service

Work out your full cost per class learner, per braille page and per setup session, using real prices you collected.

Check yourself

Why is money owed by a client profit but not cash?
What is the difference between margin and mark-up?
Name three steps of the month-end routine.

Unit 7 · Grow and sustain the business

Growth in access services comes from trust: deaf and blind customers who recommend you, and organisations that come back every year.

Competency standard

Learning outcome	Performance criteria — the trainee…
7.1 Plan growth	chooses growth options and partnerships that keep quality
7.2 Win contracts	prepares for tenders and organisation contracts
7.3 Keep ethics and quality	keeps quality records, honest claims and fair pay
7.4 Plan and pitch	presents a one-page plan with a 12-month cash forecast to a panel

Range. Own business plan. Evidence. Business plan; 12-month cash forecast; pitch.

Growth options

More classes: nurses, bank staff, teachers, church ushers, parents of deaf children, run by more deaf teachers
Braille contracts: schools, churches, banks (statements and forms), the Assembly (notices), NGOs
Support desk at a hospital eye or ENT clinic, by agreement
Accessible documents and events for organisations, on yearly contracts
Training deaf and blind people to run their own branches as partners
Partnering with GNAD, GBU, schools for the deaf and blind, and disability NGOs on projects

Partnerships and tenders

Read every tender carefully; give your registration, tax, SSNIT and data protection documents.
Show evidence: job records, follow-up results (Unit 3), letters from deaf and blind customers.
Price honestly; include interpreters and proofreaders.
Use written contracts with payment dates, and expect withholding tax.

Finance and support

GEA Business Advisory Centres in the Western Region.
The Assemblies' disability fund for devices, skills and start-up capital.
The Bank of Ghana policy rate was 14% when checked; loan rates are higher.

Market yourself

WhatsApp Business with services, prices and short videos (sign-language videos made by your deaf teachers, captioned).
A Google Business Profile so customers find you on Maps.
A large-print and braille brochure.
Results, not pity: "48 customers set up in October; 80% still using their phones a week later" (example).

Ethics

Never claim to interpret, test, fit or cure. Never sell amplifiers as hearing aids. Never use a deaf or blind person's image without consent. Pay deaf and blind experts fairly and on time. Never let a learner pass as an interpreter. Keep customer data private.

Capstone: a 12-month cash forecast

The example below (all figures are examples) starts with GH¢4,000 cash. Classes fall to 10 learners in March, June, August and December (school holidays and festive months, example assumption). Cash in: learners × GH¢300; braille pages × GH¢15; setups GH¢1,250; battery sales GH¢1,300. Cash out: teacher GH¢120 per learner; braille costs GH¢11 per page (paper, running, proofreading); rent 600; data 250; transport 300; assistant 1,130; battery stock 1,000; drawings 1,000. Taxes are not included: add your tax set-aside after you confirm your VAT and income tax position.

Month	Learners	Pages	Cash in	Cash out	Net	Closing cash
Jan	20	100	10,050	7,780	2,270	6,270
Feb	20	150	10,800	8,330	2,470	8,740
Mar	10	200	8,550	7,680	870	9,610
Apr	20	100	10,050	7,780	2,270	11,880
May	20	150	10,800	8,330	2,470	14,350
Jun	10	200	8,550	7,680	870	15,220
Jul	20	100	10,050	7,780	2,270	17,490
Aug	10	50	6,300	6,030	270	17,760
Sep	20	150	10,800	8,330	2,470	20,230
Oct	20	200	11,550	8,880	2,670	22,900
Nov	20	150	10,800	8,330	2,470	25,370
Dec	10	50	6,300	6,030	270	25,640

Over the year: cash in GH¢114,600, cash out GH¢92,960, net GH¢21,640 (example). Weak months (August, December) barely break even: plan braille and audit contracts for those months.

Check the forecast

Using the formula above, check the January row: 20 learners and 100 braille pages. Show the cash in and cash out. Then work out what happens to January's net cash if the deaf teacher's fee rises to GH¢140 per learner.

Present to a panel that includes a deaf and a blind member: your one-page plan (problem, services, team, customers, prices, registration, risks), your 12-month cash forecast, and your ethics and quality standard.

Pitch

Write a one-page business plan.
Build your own 12-month cash forecast with your real prices.
Pitch to the panel for ten minutes (with an interpreter for deaf panel members and accessible copies for blind panel members) and answer questions.

Buyer meeting

Meet one organisation (school, bank, clinic, church or NGO) and ask what services, volume, price and payment terms they would accept for a year's contract.

Check yourself

Name three growth options for an access-services business.
Why must the capstone panel include deaf and blind members?
Which months are weak in the example forecast, and what is the plan for them?

Glossary

Term	Meaning
Authorised entity	Under the Marrakesh Treaty, a non-profit or government body recognised to make accessible copies
Break-even	The sales level where income equals costs
Communication access audit	A check of how well an organisation serves deaf, blind and low-vision people
Data controller	A person or business that decides how personal data is used
Depreciation	Spreading the cost of equipment over its useful life
Embosser	A printer that makes braille
Job card	The record of one braille job from intake to delivery
Margin	Profit as a share of selling price
Mark-up	Profit as a share of cost
Referral map	A list of verified places to send customers for services you do not give
Withholding tax	Tax a client deducts from your payment and pays to GRA for you

Logbook

Unit 1: team chart; service standard; task checklist; complaint record; data register
Unit 2: job card; proofreading log; delivered braille copy
Unit 3: intake forms; setup checklists; referral map; stock record; follow-up log; FDA answer
Unit 4: class programme; teacher agreement; proposal; audit report
Unit 5: registration checklist; start-up budget; payroll
Unit 6: month of books; statements; reconciliation; break-even
Unit 7: business plan; 12-month forecast; pitch notes
Every homework, dated

Self-check quiz

Who leads quality for sign-language and braille work in your business?
Name the nine steps of the transcription workflow.
What does the Marrakesh Treaty allow, and who may do it?
Name four services your support desk may offer and three it must not.
What does the FDA import guideline require of device importers?
Name four things a fair agreement with a deaf teacher covers.
What withholding tax may a client deduct from a services payment?
Why must you ask GRA about VAT before starting?
What are the worker and employer SSNIT rates?
In the worked example, why does the balance sheet balance?
What is break-even, and how do you work it out?
What must a capstone pitch contain?