Social Media and Canva Design Level 3

Who it is for. People who have finished Social Media and Canva Design Level 2, or can show the same skills, and who want to serve paying clients, lead a small team or start a digital marketing or design business. Ghana's TVET framework places National Proficiency II below National Certificate I. This module is written at an advanced level, comparable to National Certificate I; that comparison is the author's judgement, not a CTVET ruling.

Bridge from Level 2: what you already know

Level 2 gave you the working skills. Level 3 joins them into a service you can sell, price, protect and grow.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 60% of the time is practical: real briefs, real files, real books. Every unit has a practical task, homework and a Check yourself with three questions. The book ends with a glossary, a logbook list and a 12-question quiz.

Money in this book. Almost every GH¢ price here is marked example. No Ghana price list for flyers, logos, social media management or event photography was found. You will collect real local prices yourself in the homework, and build your own price list in Unit 4. Exchange examples use the interbank rate of GH¢11.70 (buying) and GH¢11.72 (selling) per US dollar on 5 October 2026. The rate changes every day, so use the rate of the day in real work.

Competency standard

Range. A small local business: a guesthouse, fish trader, salon, farm, church event or the Hub itself. Evidence. Client audit; one-page brand strategy; campaign plan; two weekly reports and one monthly report.

Start with the client, not the post

Level 2 taught you a content strategy. At Level 3 you sell the thinking behind it. A paying client wants to know three things: who will buy, what will make them buy and how we will know it worked. Begin every job with a client audit:

Where to find customers online: in Ghana, advertising audiences are largest on YouTube and Facebook (about 8.59 million and 8.40 million ad reach), with Instagram much smaller (about 2.30 million) and LinkedIn about 3.40 million; these are advertising reach estimates, not active users. TikTok and WhatsApp numbers for Ghana were not verified in this research. So for most local clients, start with WhatsApp and Facebook and add Instagram only for visual businesses such as hair, fashion, food and events.

The one-page brand strategy

A brand strategy is a short plan that stops a business from sounding different every day. Use this one page for every client:

Voice and language. Write in English for wide reach and add one Twi or Fante line for warmth. Basic Twi words such as akwaaba (welcome), medaase (thank you) and mepa wo kyɛw (please) are in public Twi lists, but those lists are mostly Asante and Akuapem Twi and Fante forms differ in places. Have a Fante speaker check Fante wording before you put it on a client's page; this book has no verified Fante phrase list. Check that the font shows the letters ɛ and ɔ; this was not verified in Canva, so test it.

From strategy to campaign

A campaign is a set of posts, messages and maybe a small ad, built around one goal for a fixed period (usually 2 to 6 weeks). Use this plan sheet:

Posting times: global studies point to Tuesday to Thursday, about 9 am to 12 noon, with evening slots for TikTok, but the sources disagree and no Ghana study was found. Ghana runs on GMT. Start at 8 to 10 am and 6 to 8 pm, then keep the times that your own numbers prove best. A common rule of thumb is about four useful posts to one selling post; its origin is not verified.

Counting what happened: tracking without fancy tools

Likes do not pay rent. Count what leads to money. Cheap ways to track on WhatsApp and Facebook:

Meta ads tools such as Ads Manager, A/B tests and a tracking pixel were not verified for Ghana in this research and are not needed for a first client. Keep tests simple: two captions or two photos, same budget, same time.

The numbers you report

Worked example (invented numbers). A fish trader boosts a post for 7 days at about USD 1 a day. Meta boosts start at about USD 1 a day, per third-party guides. At the selling rate of GH¢11.72 per dollar, the spend is 7 × 11.72 = GH¢82.04. The ad brings 40 WhatsApp messages and 9 paid orders at GH¢85 each (example). Then: cost per message = 82.04 ÷ 40 = GH¢2.05; cost per order = 82.04 ÷ 9 = GH¢9.12; sales = 9 × 85 = GH¢765; message-to-order rate = 9 ÷ 40 = 22.5%; return = (765 − 82.04) ÷ 82.04 = 8.3, or about GH¢8.32 back for each GH¢1 spent. Global click prices of about USD 0.50 to 2.00 are not Ghana-specific, and no Ghana figure was found. Never promise a client these results. One good week is not a rule.

Paying for Meta ads from Ghana: whether MoMo or local cards are accepted was not verified. Check the client's Payment settings; use a virtual or prepaid dollar card from the client's own bank if a local card is declined; never take a client's card details yourself (teaching practice).

Reports a client will actually read

Weekly: five lines (reach, messages, orders, best post, one thing we will change). Monthly: one page with the goal, the result, a simple chart, two lessons, next month's plan and the next invoice. Always write the business result first (orders, bookings). Use plain words. If the result is bad, say so and say what you will test next.

Competency standard

Range. A two- to four-person studio working from a home, a shared room or the Hub. Evidence. Job card; file tree; backup record; subcontractor brief; quality checklist.

The six-stage production line

Every job follows the same line. Write each stage on a job card (one page, paper or a Google Sheet row):

Do not skip stage 5. A reply on WhatsApp such as "Approved" with the date is enough to count as written approval for a small job; keep a screenshot (teaching practice).

Stage 1: a brief that prevents arguments

Stage 3: shooting to a standard

Phone photography is the base of most local content. Keep this routine (third-party guides, teaching practice):

Do not over-edit. Edit lightly (crop, brightness, a little contrast) and do not over-filter food or fabric colour; customers complain "not what I saw".

Stage 4: editing and design standards

Short video in CapCut. CapCut's free plan offers trimming, effects and auto-captions (free auto-captions limited to videos up to 10 minutes in one source). Sources disagree on watermarks and on commercial-use terms for free assets and music. For client work: avoid templates marked Pro, delete the ending clip, check the preview, and use your own or licensed music, or the Commercial Music Library on a TikTok business account. Read the app's terms before you charge a client.

Canva. On the free plan, check the licence before each client job: free photos and music can be used commercially, but you cannot sell stand-alone prints of Canva content, cannot resell or take credit for Canva content, and music marked "personal use only" is not for business posts. Magic Resize is a paid feature; free users make a custom size by hand or a new design. Which formats the free plan lets you download, such as print PDF or a transparent background, was not verified; test it before you promise a file type.

Quality checklist before delivery.

Stage 5: approvals and revisions

Send drafts as one WhatsApp message with all files and a numbered list of questions. Ask the client to reply with numbered comments. Count rounds: the contract (Unit 3) says how many are included. When the client sends new instructions after approval, call it a change request: write the extra hours and price, and begin work only after the client agrees.

Files, folders and backup

Lost files end careers. Use one folder tree for every client:

Clients/
  2026-11_AkwidaaFish/
    01_Brief/
    02_Raw/
    03_Working/
    04_Final/
    05_Contracts_Releases/
    06_Reports/

File names: client_job_version_date, for example AkwidaaFish_PriceList_v2_2026-11-05.png. Never name a file "final final 2".

Backup rule (common practice, not a Ghana law): keep three copies, on two different kinds of storage, with one copy away from the studio. For example: the laptop, an external drive, and a cloud drive. Back up after every shoot and every delivery. Test a restore once a month: open a file from the backup. A drive that has never been opened from the backup is not a backup. Keep client files for at least the contract period; records for tax are a separate matter (Unit 6).

Passwords and logins: never ask a client for a Facebook password. Ask them to give you a role on their Page (see Page settings, then Page access) and remove your role at handover. The exact role names in 2026 were not verified. Use a password manager or a protected notebook, and a different password for every account.

Working with designers, editors and photographers

When work grows, you will hire others by the job. This is called subcontracting: you stay responsible to the client, and the subcontractor works for you.

Tax point to ask about: services are withheld at 7.5% in some cases. Whether you must withhold tax when you pay a subcontractor depends on your status and the size of the payments. This was not verified. Ask GRA in writing before you pay regular subcontractors.

Team roles in a small studio: account lead (client contact, briefs, invoices), designer, video editor, photographer, and a checker. In a one-person studio you wear all hats; so put a second pair of eyes (a partner or friend) on the checklist for important jobs.

Tools: choose by licence, cost and reliability

Other free tools such as Photopea, GIMP and Inkscape were not checked for licences; "to check" only. Avoid cracked or pirated software: it carries malware that can steal client files and it breaks the law (Unit 3).

Competency standard

Range. A freelance or studio job for a local or foreign client. Evidence. Contract; model release; licence log; ethics case answers.

Why a contract

Most disputes come from three things: unclear scope ("I thought you would also do the video"), unclear money ("I thought it was free to change"), and unclear ownership ("it is my logo, why can't I use it?"). A contract answers them before the work starts. For a small job, a written scope sent on WhatsApp and answered "Agreed" is useful evidence, but for jobs of weeks or months, a signed page is better. Whether a WhatsApp agreement or an electronic signature would hold up in a Ghanaian court was not verified; ask a lawyer.

A plain-language contract: the clauses

Use these headings (teaching model, not legal advice). Keep sentences short.

Extra protections. Add a late-payment line (example: work pauses after 7 days unpaid), a price-review line for long retainers (the cedi fell 7.9% against the dollar in the first half of 2026), and a limit on your liability to the fee you were paid (ask a lawyer whether this works for you).

Copyright: what the law protects

Ghana's Copyright Act, 2005 (Act 690) protects musical works, sound recordings, audio-visual works, artistic works and software; infringement is covered at s.41 and offences at s.42 to 45; permitted uses are at s.19, but the text was not read, so do not tell a client what is "allowed" without checking; the Copyright Regulations, 2010 (L.I. 1962) also apply. The local music-collecting society rules (for example GHAMRO) were not verified.

In plain words for designers:

Who owns the final design?

Not verified: Ghana's default rule on who owns a commissioned design or photo when there is no written agreement. Because of this, the contract must say it. Common options (general practice, not a Ghana rule):

Make three clear rules: (1) ownership passes only after full payment; (2) you are not selling the licences of third-party items (a stock photo, a font, a song), only the use the licence allows; (3) the client owns their own logo, photos and text, and warrants that they have the right to give them to you.

Accounts and pages belong to the client. You are an admin or helper (see Unit 2). Never register a client's business name, domain, page or Google profile in your own name.

Logo and trademark. Whether a logo built from stock elements can be registered as a trademark was not verified. Teach: use your own shapes and lettering for logos, and ask the Registrar before you promise a client trademark protection.

Releases: permission to use a person's image

A recognisable photo or video of a person is personal data; whoever decides why and how it is taken and published is a data controller with duties, and processing normally needs consent. This commentary is not the Act itself. Use these rules:

Model release (teaching model, not legal advice).

I, [full name], of [place], allow [Studio name] and [client name] to take photographs and video of me on [date] and to use them on [list: Facebook, WhatsApp, Instagram, TikTok, flyers] for [purpose] for [period]. I may withdraw my consent in writing, and the studio will stop using new posts that show me. For a child under 18: I am the parent or guardian and I agree. Signature, date, phone.

Keep every release in the client's folder.

Data Protection Act 2012 (Act 843)

Act 843 is the Data Protection Act, 2012. As reported by commentary (not the statute), a person who controls how personal data is processed must have a lawful basis, normally consent, and people may object to direct marketing. The Data Protection Commission (DPC) says data controllers must register and renew every two years (section 50 per DPC guidance); a small-business registration fee appears as GH¢120 on one DPC FAQ page and GH¢156 on another, and the second is exactly 30% more, so it is probably the newer; check the DPC fee schedule before you pay. Whether a one-person social media freelancer must register is not verified. Ask the DPC.

What personal data a studio really holds. Client customer lists, WhatsApp numbers, photos of people, passwords and page access, payment screenshots. Practical rules:

Cyber Security Act 2020 (Act 1038) and reporting

The Cyber Security Act, 2020 (Act 1038) was assented on 29 December 2020; its child online protection sections (62 to 67) cover child sexual abuse material, grooming, cyberstalking of a child and sextortion, with penalties of up to 25 years in a Cyber Security Authority (CSA) press release. Its fraud provisions were not verified. The rules for a studio:

Report scams and fake pages: the CSA's 24-hour helpline is 292 by call or text; news reports also give a WhatsApp number and an email address, while the CSA's own website lists other numbers and had inconsistent email links, so confirm any number before you print it. Teach 292 first. The CSA reported 720 online fraud cases in January to March 2026, up 113% on the same months of 2025 (CSA statement as reported). CSA advice: pay only after receiving and inspecting goods, and never share a Ghana Card number or bank or card details with unknown people.

Ethics for a digital studio

Competency standard

Range. A freelance designer or social media manager in Akwidaa or Takoradi, serving local and foreign clients. Evidence. Rate calculation; price list; sample quote and invoice; payment-safety checklist.

What the market says

No published Ghana price list for flyers, logos, social media management or event photography in GH¢ was found, and no Western Region price survey. The few data points that exist are not Ghana local prices:

The cedi moves daily, so these conversions are examples. Lesson: do not copy a price from a foreign website. Build your own price from your costs and then test it against three local quotes (your Unit 1 homework).

Step 1: your hourly rate

Work out the rate you need, not the rate you hope for. A designer is not paid for every hour; time goes on finding clients, replying to messages, learning and chasing payment. Plan for about half your working hours to be billable.

If you can only bill 40 hours a month, the same costs need 4,333.33 ÷ 40 = GH¢108.33 an hour. Billable hours make a huge difference, so track your time for two weeks (a simple notebook).

Step 2: price a project

Estimate the hours for each stage, add direct costs, and add the price of a change.

Example: a flyer for a guesthouse (example numbers).

Deposit 50% = GH¢325 before work; balance GH¢325 on delivery. A rush job (needed in one day) may add 25% (example): 650 × 1.25 = GH¢812.50. Never quote on the spot; say "I will send a written quote by tonight."

Value check. Ask: how much will this flyer earn the guesthouse? A flyer that helps fill three rooms is worth more than the hours it took. Do not underprice because the work was quick; you are paid for skill, not only time.

Step 3: packages and retainers

A retainer is a fixed monthly fee for a defined service. It gives you steady income and the client a simple bill. Define what is included and what is not.

Example monthly social media packages (example numbers; test them against your local market). Time per post is about 1.5 hours: 0.75 design, 0.5 photo or video, 0.25 caption and scheduling. Admin means messages, a weekly report and a monthly review.

Scope creep kills retainers. Suppose the Standard client keeps asking for extra posts and edits, and you spend 28 hours instead of 22. Your price per hour falls to 1,400 ÷ 28 = GH¢50, below your 55 rate; you lose 28 × 55 − 1,400 = GH¢140. The cure is a change request: 6 extra hours × 55 = GH¢330, agreed in writing before the work. State in the contract what the retainer includes, how many revisions, and the price of extra.

Do not include the ad budget in your fee. The client pays Meta directly or gives you the exact amount; show it on a separate line.

Step 4: invoices, deposits and chasing

Payment safety. Confirm that the money is in your wallet or account, not just on a screenshot; fake payment proofs and "wrong transfer, send me the change" tricks are common (CSA safety advice; Source: CSA-News). Never give anyone your MoMo PIN or an OTP. Pay-first "job" schemes on WhatsApp are scams: if you must pay to get the job, do not.

Withholding tax (WHT). Some clients, especially companies and NGOs, may withhold tax when they pay you. The GRA lists 7.5% on services (for an individual or entity over GH¢2,000 a year) and 10% on commission to certain agents; the GRA does not name mobile-money commissions, so ask the payer for the basis. Example: a client pays you for GH¢2,400 of services and withholds 7.5%: 2,400 × 0.075 = GH¢180, so you receive GH¢2,220. Ask for a WHT certificate and keep it; it is evidence of tax already paid. How to claim it is for GRA to tell you.

Foreign clients and platforms

Working online for foreign clients can pay in dollars, but the rules change and most official pages could not be read. Everything below is from third-party summaries; check the platform's own page and ask GRA before you rely on it.

Safe working with a foreign client:

Currency. Invoice foreign clients in US dollars and local clients in cedis with a price-review clause. The cedi lost 7.9% against the dollar in the first half of 2026. Record each invoice in dollars and in cedis at the rate of that day. On 5 October 2026 the interbank rate was GH¢11.70 to buy and 11.72 to sell per USD, while forex bureaux bought at 11.90 and sold at 12.25. Worked example (example numbers): a USD 250 project on a platform that keeps 10% (example) pays USD 225. At 11.70: 225 × 11.70 = GH¢2,632.50. Without the fee, 250 × 11.70 = GH¢2,925, so the fee cost you GH¢292.50. Price the fee into your quote.

Tax on foreign income is not settled in this book. Resident individuals are taxed on worldwide income. GRA said in August 2025 that it receives overseas income information through automatic exchange and had written to over 1,000 Ghanaians. Whether income from a foreign client for services done in Ghana is Ghana-source, whether any export-of-services exemption applies, and whether VAT applies to exported services were not verified. Ask a GRA officer or a tax adviser in writing before you receive large amounts, and keep records of every payment (see Unit 6).

Competency standard

Range. A one- to three-person digital marketing, social media and design studio in Sekondi-Takoradi, Akwidaa or nearby. Evidence. Registration checklist; start-up budget; one-page business plan; pitch.

What you can sell

Local clients: guesthouses and beach resorts, fish smokers and traders, farm produce sellers, salons, churches, schools and the Hub itself (teaching list; local demand numbers were not verified).

Choose a legal form

Annual returns cost GH¢175 a year; late fees are GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first studio, a sole proprietor or partnership is simplest; move to a company when you take large contracts, hire several staff or want to limit your risk. If you work with a friend, write a partnership agreement (who does what, who owns the clients, how profit is shared, how to leave).

Registration, step by step

Which trade licences apply? No licence specific to a social media or design studio was found. The Ghana licences in other manuals (FDA, EPA, Energy Commission, GNFS fire certificate, GSA) apply to your client's business or to your premises only if you do that kind of work. Examples: if you run a printing press or sell chemicals, ask the Assembly and the Environmental Protection Authority; if you design food labels, the client's food product needs FDA label evaluation, which costs GH¢200 per product per variant; build a note into your contract that the client, not you, gets product approvals. Ask the Assembly in writing which permits your premises need.

Data Protection Commission (DPC). The DPC requires data controllers to register and renew every two years; small-business fees appear as GH¢120 and GH¢156 on two DPC pages. Whether a one-person studio must register is not verified; ask the DPC. Until you know, behave as if the Act applies (Unit 3).

Tax routes (what is verified and what is not)

• Modified Taxation Scheme (MTS). For residents with business income only, not VAT-registered: fixed instalments up to GH¢20,000 turnover, and 3% of turnover from GH¢20,001 to GH¢750,000 (raised from GH¢500,000 by the Income Tax (Amendment) Act 2026, Act 1178; GRA's own MTS page still showed 500,000 on 8 October 2026). Professionals, owners of several businesses or outlets and partners are excluded. Whether a designer or social media manager counts as a "professional" was not verified.
• VAT. From 1 January 2026 the Value Added Tax Act 2025 (Act 1151) applies: VAT 15% plus NHIL 2.5% plus GETFund 2.5%, 20% in effect. The goods threshold is GH¢750,000. For services there is no turnover threshold: a taxable person making taxable supplies of services registers within 30 days of starting. A VAT-registered business cannot use the MTS. Whether and when a small one-person design or social media studio must register, and whether exported services are zero-rated, was not verified. Ask GRA. Do not add VAT to a price unless you are registered; and if you must register, you cannot ignore it.
• Company. Companies pay 25% standard corporate income tax; provisional tax is paid quarterly; the annual return is due within four months after the year-end.
• Withholding tax. See Unit 4.
• Foreign income. Unit 4 and Unit 6.

Premises and equipment: where does the work happen?

Start at home or at the Hub. You need: a steady power supply (power bank, a spare battery, a solar charger), good data (compare bundles; an average gigabyte cost GH¢6.30 in a 2024 survey), a quiet spot for calls and a shaded corner for photos. In Akwidaa, check network reliability in the exact room before you promise deadlines. If clients visit, you may use a Google Business Profile as a storefront or service-area business; online-only businesses are not eligible. Whether postcard or phone verification works at informal Akwidaa addresses and whether Ghana Post GPS addresses work was not verified.

Rent a shop only when sales justify it. Where customers pass: near guesthouses, schools, markets, lorry parks, landing sites and printing shops; a small corner next to a printer is a good partner location.

Start-up budget

Example start-up budget (example numbers; replace with real quotes).

Jiji-style asking prices for equipment change often; check on the day. A phone you already own and the Hub's shared laptop can cut the budget a lot.

Financing

Start free and cheap. Options: own savings; a susu or a VSLA group; microfinance; bank loans; and the Ghana Enterprises Agency (GEA), which lists SME GO, Business-in-a-Box (BizBox), SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢401 million for a Women's Development Bank, GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. The Assemblies' share of the Common Fund for persons with disabilities rose from 3% to 5% from 2026; ask your Assembly how to apply. Borrow only when your cash book shows steady sales.

Hire and protect

The Labour Act, 2003 (Act 651) requires a written contract for work of six months or more (s.12), a written statement of terms within two months (s.13), 15 working days of paid leave (s.20) and 12 weeks of maternity leave (s.57); casual workers receive the full minimum for each day worked (s.74). The 2026 minimum wage is GH¢21.77 a day. SSNIT: employee 5.5% and employer 13% of basic salary; the employer pays 13.5% to SSNIT within 14 days after month-end and 5% to a private Tier 2 trustee; late payment costs 3% a month. PAYE is due by the 15th of the next month; casual workers 5%. Whether an intern, a part-time editor or a "freelancer" counts as an employee under the Labour Act was not verified; if someone works only for you, under your control, treat them as staff and ask the Labour Department.

Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small studio was not verified. Ask about cover for your laptop, camera and phones (theft, fire, water) and, as you grow, professional-liability cover.

Compliance list. Contracts (Unit 3); releases; licence log; backups; security of client accounts; tax calendar (Unit 6).

Market yourself

Accessibility and inclusion

The Persons with Disability Act 2006 (Act 715) says anyone who provides a service to the public must provide accessible facilities. A pilot in Ghana trained 20 people with disabilities in flyer design, WhatsApp and TikTok for business.

Tasks that suit people with disabilities (teaching judgement, not a medical or legal ruling):

For your own clients: write alt text for photos (one to two clear sentences about what is shown), add captions to videos, make text high contrast, do not put all information only inside an image, and write key information also in the caption.

One-page business plan and pitch

Fit on one page: customers and problem; services and prices; location and tools; start-up cost and finance; monthly costs and break-even; legal route, permits and tax questions you will ask; how you will find clients; risks and ethics rules; 12-month cash-flow forecast (Unit 7).

Competency standard

Range. A one- to three-person studio with local and foreign clients. Evidence. Cash book; month-end pack; costing sheets; tax question list.

The core rules

Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income. A trial balance checks that total debits equal total credits, but it cannot catch every error. Keep owner money and business money apart: one MoMo wallet or bank account for the studio; pay yourself a fixed drawing on a set date.

What a creative business records

A cash book page (worked example, invented studio, November)

All numbers are examples. The foreign client paid USD 180 net after a 10% platform fee on a USD 200 job; USD 200 × 11.70 = GH¢2,340 gross; fee USD 20 = GH¢234; net USD 180 × 11.70 = GH¢2,106. The two software bills are in dollars at the selling rate of 11.72: USD 12 = GH¢140.64 and USD 3 = GH¢35.16; these prices are examples and were not verified. Rates are the 5 October 2026 interbank figures; use the day's real rate in your own book.

Totals: receipts 1,200 + 900 + 800 + 900 + 250 + 2,106 = 6,156.00; payments 300 + 220 + 140.64 + 35.16 + 180 + 2,000 = 2,875.80; closing cash 1,800 + 6,156.00 − 2,875.80 = 5,080.20.

Foreign currency: the rule

1. Record the dollar amount and the cedi amount at the rate of the day you receive the money (or the day you invoice, if you keep invoice books; pick one rule and use it always).
2. Use the rate your bank, MoMo provider or Payoneer actually gave you; the interbank rate in this book is a teaching rate. On 5 October 2026 forex bureaux bought at 11.90 and sold at 12.25, which differs from the interbank rate.
3. Record platform fees as an expense; do not hide them by recording only the net.
4. If the rate on the day the money arrives differs from the rate on the invoice day, the difference is an exchange gain or loss.

Example (example rates). You invoice a foreign client USD 400 on the day the rate is 11.70: 400 × 11.70 = GH¢4,680. The money arrives when the rate is 11.55 (example): 400 × 11.55 = GH¢4,620. Exchange loss = 4,680 − 4,620 = GH¢60. Keep the platform statement and the wallet or bank statement; GRA may ask.

Job costing, retainer and subscription costing

Job costing sheet. For each job, write: quoted price; direct costs; hours planned; hours actually used; labour at your rate; profit or loss. Example: you quote GH¢980 for a brand pack: 16 hours × GH¢55 = 880 plus direct costs GH¢100 (example). You actually spend 21 hours. Your labour is worth 21 × 55 = 1,155. Pay for labour was 980 − 100 = 880, so you were underpaid by 1,155 − 880 = GH¢275, and you earned (980 − 100) ÷ 21 = GH¢41.90 an hour instead of 55. Lesson: record planned and actual hours on every job; use the gap to fix your next quote.

Retainer profit. A GH¢1,400 Standard retainer planned at 22 hours earns 1,400 ÷ 22 = GH¢63.64 an hour. At 28 hours it earns GH¢50 an hour. Track hours per client per month so you see which retainers pay.

Retainer paid in advance. A client pays GH¢4,200 for three months (1,400 a month). The money is in your wallet, but you have not yet earned it. Record it as money received in advance, which is a liability (you owe three months of work). Each month, move 1,400 to income: after month 1, income 1,400 and liability 2,800. Do not spend all 4,200 in week one.

Subscriptions. List each tool, its price, currency and renewal date. Example (price not verified): an annual plan of USD 120 for a design app, bought at 11.72 per USD, costs 120 × 11.72 = GH¢1,406.40; paid monthly at USD 12 for 12 months it costs 144 × 11.72 = GH¢1,687.68; the annual plan saves USD 24, or 24 × 11.72 = GH¢281.28. If you pay the annual plan at once, record it as a prepaid expense (an asset) of 1,406.40 and move 1,406.40 ÷ 12 = GH¢117.20 to expense each month. Share subscription costs across clients by dividing the monthly total by the number of active clients. Cancel tools you do not use.

Depreciation of equipment

Straight-line depreciation = (cost − salvage) ÷ useful life. A laptop of GH¢5,500 (example), salvage value GH¢500, useful life 4 years: (5,500 − 500) ÷ 4 = GH¢1,250 a year, or 1,250 ÷ 12 = GH¢104.17 a month. Depreciation is not cash leaving your wallet; it is a way to say the laptop is wearing out, so you must save to replace it. List each device in the asset register.

Month-end routine (step by step)

The November worked example: trial balance, income statement, balance sheet

Accounts in the trial balance (all example numbers). Opening capital: cash 1,800 and equipment 5,500 give owner's capital 7,300. Income: retainers 2,900 (1,200 + 900 + 800); projects 1,750 (logo 900, flyer 250, event photos 600 not yet paid); foreign client 2,340 gross; total 6,990. Expenses: data 300; software 140.64 + 35.16 = 175.80; electricity and phone 180; transport 220; platform fees 234; depreciation 104.17; total 1,213.97. Drawings 2,000. Debtors 600.

Foreign income in the books: Debit cash 2,106.00; Debit platform fees 234.00; Credit income 2,340.00. The entry balances.

The two sides agree. After the owner took GH¢2,000, GH¢3,776.03 of profit stayed in the studio, but GH¢600 of the profit is a debtor, not cash. A profit is not cash.

Break-even (example). Monthly fixed costs from the list: data 300; software 175.80; electricity and phone 180; transport 220; depreciation 104.17 = GH¢979.97. If you also want a GH¢2,000 drawing, you need income of about 979.97 + 2,000 = GH¢2,979.97 a month before the platform fee and tax.

Mark-up and margin on printing. If you buy a print for GH¢60 and sell it for GH¢90: profit 30; mark-up = 30 ÷ 60 = 50%; margin = 30 ÷ 90 = 33.33%.

Tax on services and foreign income: what to record and what to ask

• Modified Taxation Scheme (example). If you qualify, 3% of turnover from GH¢20,001 to GH¢750,000. Example: turnover GH¢85,000 → 85,000 × 0.03 = GH¢2,550 a year, so set aside GH¢212.50 a month. For the November example, 3% of 6,990 = GH¢209.70. Whether you qualify was not verified.
• If you are taxed under the normal personal income tax rules (not the MTS), the 2026 annual bands reported after Act 1178 are: first GH¢7,056 at 0%; next 960 at 5%; next 1,200 at 10%; next 34,800 at 17.5%; next 192,000 at 25%; next 363,984 at 30%; above 600,000 at 35% (the bands add up to 600,000); the previous schedule started at GH¢5,880. The GRA monthly PAYE bands for employees are in the Level 3 business facts. Illustration only (not tax advice; real tax also depends on allowances and what counts as taxable profit): a taxable profit of GH¢60,000 would be 0 + 48 + 120 + 6,090 + 3,996 = GH¢10,254, because 960 × 5% = 48, 1,200 × 10% = 120, 34,800 × 17.5% = 6,090, and the last 60,000 − 44,016 = 15,984 at 25% = 3,996. Confirm on gra.gov.gh before printing.
• VAT on services. There is no turnover threshold for services. Whether a small studio must register is not verified. If registered: VAT returns and payment are due by the last working day of the following month.
• Withholding tax. Keep every WHT certificate (Unit 4).
• Foreign income. Residents are taxed on worldwide income; GRA says it receives overseas income information by automatic exchange; one 2024 report says residents present 183 days or more are taxed (secondary, not confirmed). No GRA ruling on income from foreign clients for services done in Ghana was found, and the PayPal and Payoneer rules for Ghana were not found either. Treaty credits for foreign tax were not verified. Write to GRA with your questions and keep the reply.
• Records. Keep records in Ghana for at least six years from the end of the year of assessment or VAT period.
• Filing calendar: SSNIT by the 14th; PAYE and withholding tax by the 15th; VAT by the last working day; provisional tax quarterly; annual return within four months of year-end; ORC annual return or renewal each year; STMA permit by 31 March.
• Software. Excel or Google Sheets, Zoho Books free plan (one user plus an accountant, 1,000 invoices a year and revenue under US$50,000) and Wave free Starter. From 1 January 2027 the 2025 IFRS for SMEs applies to companies that use it.

Competency standard

Range. A digital marketing or design studio business plan. Evidence. One-page plan; 12-month forecast; panel score sheet.

Quality systems

A quality system is simply the same good routine every time.

Customer care. Reply within an hour in working hours and set an away message otherwise (teaching practice). Confirm every order, quote or change in one message. Screenshot receipts.

Complaints. Use the steps Listen, Apologise, Ask what fix they want, offer a fix, Follow up; move arguments from public comments to private chat; keep the proof. This is a common customer-service method; its origin was not verified (teaching method).

Offboarding. When a client leaves or a job ends: hand over final files and a short guide; remove your Page roles and logins; confirm in writing that all invoices are paid; delete or hand over client data as the contract says; ask for a testimonial; note why they left.

Price and scale

Price from cost, not from fear. Raise prices when you are always booked, or when your costs rise; give notice in writing. Offer packages (Unit 4). Protect your margin with change requests.

Specialise. A studio that serves hotels and guesthouses, or fish and farm businesses, or schools and churches, learns faster and sells more easily than one that does "everything". Keep a template library (price lists, menus, flyers, content calendars) that you own and adjust for each client; never reuse a client's private data or logo for another client.

Capacity. Count your hours. With 80 billable hours a month and a Standard package of 22 hours, you can serve 80 ÷ 22 = 3.6 Standard clients, so three clients and a little spare time. To serve ten Standard clients you need 10 × 22 = 220 billable hours, which is nearly three people at 80 hours each. Growth means hiring or subcontracting before you take the next client, not after you are burned out.

Scale in steps: first improve prices and systems; then use a part-time assistant or subcontractor on a fixed task; then hire a staff member with a written contract (Unit 5).

Partnerships and referral fees

Good partners: a printer, a photographer, a video editor, the Hub, a web developer, a bookkeeper. Write what each side does, how money is shared and how the client is protected. Referral fees (a share for sending you a client) must be written down, and you must not hide them from the client. Tax point: the GRA withholding schedule has a 10% rate for commission paid to certain insurance, sales, canvassing and lotto agents, but does not name mobile-money or digital referral commissions; ask GRA and ask the payer for the basis and a certificate.

Proposals, contracts and tenders

Bigger clients (NGOs, hotels, schools, companies, government agencies) ask for a proposal. Use this outline: the problem; your approach in 3 to 5 steps; deliverables and dates; team and portfolio; price table; payment terms; what you need from the client; references.

For tenders, the rules depend on the buyer. The public tender route (Public Procurement Authority) for small design or marketing suppliers was not verified in this research, so do not promise a tender to a client. Typical things larger buyers ask for are registration documents, a TIN, a tax clearance, proof of past work and references, and sometimes insurance; these are common practice, not verified for Ghana here. Start with NGOs, guesthouses, schools and churches that buy by quotation. Build the paperwork now: a clean registration file, a tax file with receipts, a portfolio with permission and three references.

Payment terms. Large clients may pay in 30 days or more, and may withhold tax at source. Make sure your cash can wait; ask for a deposit (example 50%) and milestone payments for big jobs.

Records for a loan

A lender or a GEA adviser will ask for: registration papers; TIN; 6 to 12 months of cash book and MoMo or bank statements; your client list and contracts; a plan with a forecast; and a clear use for the money. Tidy books are your best security. Lenders also check that you separate business and personal money.

Succession and ethics

Write your procedures down so the studio can run when you are sick: where passwords are kept (in a safe, shared way), who has Page roles, where the contracts are, who takes over a job. Ethics rules to keep: do not promise results; do not use fake followers or fake reviews; do not use unlicensed music or images; protect children and personal data; pay subcontractors on time; keep clients' secrets; report scams to 292.

Capstone: one-page plan and 12-month cash-flow forecast

Fill one row per month. Use example numbers in training and your own real ones in your plan. Cash flow is what actually moves in and out of your wallet, not profit.

Assumptions for the worked example (all example numbers): opening cash GH¢1,500; receipts GH¢2,000 in month 1, rising by GH¢400 a month as you add clients; monthly fixed payments GH¢2,600 (drawing 1,500, data 300, software 200, phone and power 180, transport 220, permit and other 200); a further 10% of receipts goes out as platform fees, tax set-aside and travel; a replacement laptop of GH¢4,500 is bought in month 8.

Check: 1,500 + 50,400 − 40,740 = 11,160, which agrees with month 12. Months 2 to 4 are thin (closing cash GH¢180 in month 3) and month 8 dips to GH¢680 after the laptop purchase. Plan ahead: save a little each month for the laptop (the depreciation lesson), delay a purchase, collect debts early, ask for deposits and advance retainers, or borrow a small amount. If any closing cash goes below zero, you have found a problem before it finds you.

Panel scoring (20 marks each): customer and problem; services, prices and legal route (including questions you will ask GRA); money (start-up, hourly rate, break-even, forecast); ethics, consent and client protection; clarity and answers to questions. Competent: at least 60 of 100 with no zero in ethics and client protection (author's rule).

1. Name the two numbers a campaign goal must have.
2. A GH¢200 ad brings 8 orders. What is the cost per order?
3. What is the three-two-one backup rule?
4. Why should you not ask a client for their Facebook password?
5. Name two things that must be in a client contract about ownership.
6. Which number do you call to report an online scam in Ghana?
7. A project takes 10 hours at GH¢55 an hour plus GH¢100 direct costs. What is the quote?
8. A company pays you GH¢2,000 for services and withholds 7.5%. How much do you receive?
9. What is the cost of registering a sole-proprietor business name in 2026?
10. What do you do with money a client pays in advance for three months?
11. At what rate do you record a dollar payment?
12. How long must tax records be kept?

What this module does not cover: legal advice; a CTVET qualification; Ghana contract templates (none found); a GRA ruling on foreign income, VAT on exported services or whether a freelancer is a "professional" under the Modified Taxation Scheme (none found); PayPal and Payoneer receiving rules for Ghana (not found); current WhatsApp, Meta, TikTok, Canva, CapCut, Upwork and Fiverr official terms (pages could not be read); a Ghana price list for design and social media services (none found); verified Fante phrase lists.

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