About this module
One repairer fixes chairs. A workshop keeps a whole district moving: it has standards, a team, a stock of parts, partners and books that show it can last.
Who it is for. People who have finished Wheelchair and Mobility-Aid Repair Level 2, or who already run a repair service and can show the same skills, including wheelchair users who want to lead their own enterprise. In Ghana's framework, National Proficiency II leads to National Certificate I, which covers complex and varied work under minimum supervision. This module sits at about that level.
CTVET status. No CTVET wheelchair or mobility-aid repair programme was found on CTVET's approved list. This module is not a CTVET curriculum.
Bridge from Level 2: what you already know
- WHO's eight service steps; the five body measurements; preparing and fitting a chair for a user who sits upright; simple fit solutions; when to refer
- Truing wheels, replacing spokes, overhauling hubs and quick-release axles
- Curing castor flutter; rebuilding brakes; inspecting folding frames; repair, refer or retire
- Making a two-layer foam cushion; covers; the hand pressure test and lifts
- Training users and families; mobility skills with a spotter; transfers; follow-up forms
- Fitting crutches and frames; servicing tricycles; the eight-step refurbishment
- Price lists, parts stock, partners and marketing
Level 2 left out quality standards, a production line, local fabrication, leading a team, outreach clinics, service-system records and the business itself. Level 3 covers all of these. For general bookkeeping and venture skills, see the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this book goes deeper into a repair workshop's own numbers.
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. Each unit ends with Check yourself and homework.
Safety first
- Complex needs gate. Never change the frame, seat angle, backrest or postural supports of a chair for a person with complex needs without a trained wheelchair service professional's written instructions. WHO's Intermediate level training, for people who need extra postural support, requires Basic level training plus clinical experience.
- Pressure-sore gate. Any open wound, blister or red or dark mark that does not fade is referred to a health worker the same day; stage 2 to 4 sores need an experienced health worker.
- Brakes and axles. No chair leaves the workshop without a passed brake test and locked quick-release axles.
- Hot work. Welding, brazing or heating a frame only by a trained welder with the supervisor's agreement; changes can weaken a chair.
- Workshop. Eye protection for wire brushing, cutting and grinding; solvents and glue away from flames and in a ventilated place; a clear, step-free floor; first-aid kit.
- Safeguarding. Never be alone with a child or a vulnerable adult behind a closed door; measure and examine only with consent, in a private but not hidden place.
Unit 1 · Advanced diagnosis, quality and standards
A good technician fixes the fault. A master technician finds why it happened, stops it happening again and can show the work meets a standard.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Diagnose non-routine faults | uses a step-by-step method to find root causes of repeated or hidden faults |
| 1.2 Apply standards | explains what ISO wheelchair standards cover and uses them to judge products and donations |
| 1.3 Run quality checks | runs a written quality sign-off, complaint and warranty system |
Range. At least five chairs with repeated or hidden faults; one batch of donated or new chairs. Evidence. Root-cause records; product inspection reports; quality sign-off sheets.
A root-cause method: five questions
- What exactly fails? (for example "left castor shakes at walking speed")
- When and where? Only on rough ground? Only after rain? Only with this user?
- What has changed? New tyres, a new rear wheel position, a heavier user, a new cushion?
- Test one cause at a time. Change one thing, test, record.
- Why did it happen? Fix the cause, then tell the user or the supplier how to stop it.
| Repeated fault | Look for the cause in… |
|---|---|
| Punctures every week | Thorns left in tyre; sharp spoke ends; worn rim strip; low pressure causing pinch flats; user's route |
| Spokes keep breaking | Bent rim, uneven tension, a heavy user on a light wheel; "3 broken spokes = 1 new wheel" |
| Brakes slip again | Soft tyres; worn pivot; rear wheel moved without resetting the brake |
| Castor flutter returns | Worn stem bearings; bent fork; too little swivel friction; low load or trail |
| Chair pulls to one side | Different tyre pressures; one dragging bearing; bent axle; twisted frame |
| Cross-folding chair feels loose | Worn folding joints |
| Pressure marks on the user | Cushion back-to-front, worn foam, thick cover folds, wet cushion, poor fit: refer and recheck fit |
| Bearings rust and grind | Water and washing; WD-40 washing out grease |
Standards you should know
The International Organization for Standardization (ISO) has a series of standards for wheelchairs (ISO 7176), for wheelchair cushions (ISO 16840 Part 2) and for postural support devices (ISO 16840 Part 3). They cover the overall safety and performance of a product. Some regions build product standards on them: Europe uses EN 12183 and Australia and New Zealand use AS/NZS 3695-1. The ISO standards are sold by ISO and were not read for this book; no Ghana wheelchair standard was found (not verified).
What this means for you:
- When a donor or supplier offers chairs, ask for evidence that the model has passed ISO 7176 strength, stability and brake tests, and ask for the product specification sheet. WHO says to read supplier information so you know the products, and to ask for it if it is not given.
- WHO describes problems in many countries where the market is poorly understood, leading to poor-quality products.
- Ask whether spare parts will be available locally: WHO calls for a range of appropriate wheelchairs and spare parts that meet agreed standards.
Inspect a batch of new or donated chairs
| Check | Pass |
|---|---|
| Specification sheet and sizes | Present; seat widths and depths suit local users |
| Safe-and-ready check on each chair | All points pass (Level 1) |
| Welds and tubes | No cracks, no thin or rough welds, no deep rust |
| Wheels | True within limits; spokes even (Level 2) |
| Tyres and castors | Suit local roads; spares obtainable |
| Cushion | Every chair has one; pressure-relief type for users at risk |
| Adjustability | Footrest, backrest and rear wheel adjustments work |
| Tools and parts | Bolt sizes and bearing numbers recorded for stock |
A quality sign-off system
- Every job has a numbered job card.
- The technician signs the work done.
- A second person (you or a senior technician) does the safe-and-ready check and the brake test and signs "QC passed".
- The user (or carer) signs that the chair was returned and the home-care card explained.
- Warranty: state what you guarantee and for how long (for example "labour 30 days" — an example; choose your own) and write it on the receipt.
- Complaints book: every complaint, the cause found and the action. Review it each month.
WHO's 2023 guidelines recommend that services measure and evaluate their performance and use the results to improve. Your job cards and complaints book are that measurement.
Root causes and a batch inspection
Seated option: inspection is done with chairs on the bench or tipped on the mat; a partner lifts chairs if needed.
- Diagnose five chairs with repeated faults using the five questions; write the root cause and the fix.
- Inspect a batch of at least three new or donated chairs with the table; write a one-page report with "accept", "accept with work" or "reject".
- Set up a job card, QC sign-off and complaints book for your training workshop.
Ask a supplier
Ask a wheelchair seller or donor organisation for the specification sheet of one model and whether it has passed ISO 7176 tests. Write what they said.
Check yourself
- Which ISO series covers wheelchairs, and which covers cushions?
- Name three causes to check when punctures keep happening.
- What are the three signatures on a completed job card?
Unit 2 · Run a refurbishment line and make simple aids
Turn a pile of broken donated chairs into safe, ready-to-fit chairs, week after week, and make the simple aids no shop sells.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Plan a refurbishment line | sets up stations, a flow and a stock system for several chairs at once |
| 2.2 Control parts and stock | keeps a stock book, re-order levels and a parts-from-scrap system |
| 2.3 Make simple aids | makes a transfer board, foot blocks and measuring callipers to size |
| 2.4 Manage fabrication partners | briefs and checks a welder, tailor or carpenter |
Range. At least four chairs through the line; three made aids. Evidence. Flow plan; stock book; made aids; partner brief.
The refurbishment line
WHO notes that without systems to refurbish and recycle wheelchairs and spare parts, resources are wasted and chairs are abandoned. A line lets a small team refurbish several chairs a week.
| Station | Work | Seated? |
|---|---|---|
| 1 Intake | Record make, size, serial, photos; first safety look; tag | Yes |
| 2 Strip and wash | Remove cushion, upholstery, wheels; wash and dry | Yes, with a low wash tray |
| 3 Inspect | Frame: repair, refer or retire (Level 2) | Yes |
| 4 Wheels | Bearings, truing, tyres, tubes, quick-release axles | Yes, truing stand on bench |
| 5 Castors and brakes | Bearings, forks, brake parts | Yes |
| 6 Upholstery and cushion | Tailor's work; new foam | Yes |
| 7 Assemble and QC | Safe-and-ready, brake test, QC sign-off; label size | Yes |
| 8 Store | Clean, dry, covered, by size | With help for high shelves |
Rules for the line: one tray per chair so parts are not mixed; a chair moves on only when its station card is signed; retired chairs go to a scrap-for-parts shelf (good wheels, castors, footrests, bolts), each part checked before re-use.
Stock control
| Part | Re-order level (example) | Order quantity (example) |
|---|---|---|
| Tubes, most common size | 6 | 20 |
| Sealed bearings, most common numbers | 8 each | 20 each |
| Castor wheels | 4 | 10 |
| Spokes and nipples | 20 | 100 |
| Ferrules, common sizes | 10 | 30 |
| Firm and soft foam | 2 sheets | 4 sheets |
Record every part in (date, supplier, quantity, price) and out (date, job card number, quantity). Count the shelf each month and compare with the book (Unit 6 uses this stock count).
Make simple aids locally
| Aid | Size and material | Notes |
|---|---|---|
| Transfer board | About 300 × 600 mm, about 20–25 mm thick, strong smooth wood or plywood, thinner at the edges | Sand very smooth; no splinters; seal with varnish |
| Foot blocks | Wooden blocks of several heights to support the feet while measuring | Mark the height on each |
| Measuring callipers | Large wooden callipers for hip width | Check against a metal tape |
| Foam pressure-relief cushion | Level 2 sizes | Mark FRONT and TOP |
| Foam side inserts and wedges | Cut to the gap; upholstered | Only for users who sit upright |
Working with fabrication partners
WHO lists welders, plumbers (metal parts), carpenters, furniture makers and tailors as local people who can help with repairs. As workshop leader you:
- Write a brief: what to make or repair, sizes, material, deadline, price.
- Check the partner's skill and, for welding, training and equipment. Ask whether the welder knows the frame metal.
- Inspect the work before it goes on a chair: welds, smooth edges, strength, finish.
- Run the full safe-and-ready check yourself.
- Keep the partner's invoice for your books.
No fabrication for complex seating. Do not make or fit postural supports, tilt seats or custom seating for users with complex needs without a trained wheelchair service professional who has assessed the user.
Line day
Seated option: every station is set at seated bench height except washing (low tray) and storage (helper for high shelves).
- Lay out the eight stations and run four chairs through, with station cards.
- Keep the stock book for the day; set re-order levels for six parts.
- Make a transfer board, a set of foot blocks and a pair of wooden callipers.
- Write a brief for a tailor to make two sets of upholstery and inspect the result.
Scrap audit
Sort a pile of scrap chairs into: reusable parts, parts to repair, metal for scrap. Record what you saved and its value at local prices.
Check yourself
- Why does each chair on the line have its own tray?
- Give the WHO size of a transfer board.
- What do you check before a partner's weld goes onto a chair?
Unit 3 · Supervise a team, outreach clinics and follow-up
Your skill now multiplies through other people: technicians, apprentices and peer trainers who do the work as well as you would.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Lead a team | allocates work by competence, checks it and gives feedback |
| 3.2 Train apprentices and peer trainers | plans and records on-the-job training |
| 3.3 Run an outreach clinic | plans and runs a one-day repair clinic away from the workshop |
| 3.4 Run a follow-up system | keeps a follow-up register and acts on overdue reviews |
Range. A team of at least two; one outreach clinic; a follow-up register of at least 20 users. Evidence. Work board; training records; clinic report; follow-up register.
Roles and competence
WHO's 2023 guidelines recommend that wheelchair provision roles be done by people with role-specific competencies, and describe clinical, technical, training and management roles. Technical staff assemble, adjust, modify, maintain and repair; training of users may be done by clinical or technical staff or by dedicated trainers, including peer trainers who share their own experience.
| Role in your workshop | May do | May not do |
|---|---|---|
| Apprentice (Level 1 standard) | Safe-and-ready checks, punctures, cleaning, ferrules, under supervision | QC sign-off; fitting |
| Technician (Level 2 standard) | All repairs; fitting users who sit upright; cushions; follow-up | Seating for complex needs |
| Peer trainer (often a wheelchair user) | User skills training, home-care teaching, follow-up calls | Repairs unless trained |
| Workshop leader (you) | QC, training, partners, money | Clinical decisions on complex seating |
The International Society of Wheelchair Professionals offers a free online Basic test based on WHO's Basic level package, with a certificate for those who pass. Encourage technicians to take it once they have Level 2 skills.
Supervising day to day
- A work board: each job card, who has it, when it is due
- Give jobs according to the competence record of each person
- Check one job of each person every day; give feedback the same day: one thing done well, one thing to improve
- Sign QC yourself, or train a senior technician to do it
- A five-minute safety talk every morning (gates, eye protection, brakes)
- Keep a training record for each person: skill, date shown, date practised, date signed competent
Apprentices
The 2026 national budget set aside GH¢170 million for the National Apprenticeship Programme. Ask the Assembly or the GEA Business Advisory Centre how a small workshop can take part (not verified). Pay apprentices and casual workers at least the national minimum wage for each day worked, GH¢21.77 a day in 2026.
Run an outreach repair clinic
WHO notes that follow-up can be done at home, at a centre or at another place that suits the user, and that wheelchair services can link follow-up to community-based rehabilitation visits.
Before
- Agree a date and place with a partner (church, school, disability organisation, health centre). Check it is step-free and shaded.
- Announce by WhatsApp, radio or the partner a week ahead; ask users to bring their chairs, crutches and frames.
- Pack the outreach box: tools, pump, tubes, patches, bearings, spokes, ferrules, brake parts, Velcro, foam, job cards, follow-up forms, receipt book, price list.
On the day
- Set up a check table, a repair table and a teaching corner (peer trainer).
- Every aid gets a safe-and-ready check and a job card.
- Fix what you can on the spot; book the rest for the workshop with a date.
- Pressure care: ask at-risk users about their skin in private; refer any sore the same day.
- Teach home care to every user and carer.
After
- Write a clinic report: users seen, jobs done, parts used, money taken, referrals, jobs booked.
- Enter every user in the follow-up register.
The follow-up register
| Column | Example |
|---|---|
| User code (not full name on public copies) | WMR-0143 |
| Aid and size | Folding chair, 400 mm |
| Date of last fitting or repair | 2 Oct 2026 |
| At risk of pressure sores? | Yes |
| Next follow-up due | Within 6 weeks; children every 6 months |
| Method | Visit / phone / WhatsApp |
| Done? Findings? Action? |
WHO's guidelines give an example from Argentina where local health workers send photos or videos of users in their chairs, with consent, to distant advisers, and two local people trained in simple repairs fix problems; this cut abandoned wheelchairs. You can do the same by WhatsApp with your partners.
Lead and reach out
Seated option: the workshop leader role suits a seated worker; outreach venues must be step-free.
- Run the workshop for one day as leader: work board, allocation, checks, feedback, QC.
- Write a one-week training plan for an apprentice.
- Plan and run (or fully simulate) a one-day outreach clinic with a partner; write the report.
- Set up a follow-up register for 20 users and make five follow-up calls.
Partner for outreach
Agree a date with one partner for an outreach clinic next month. Write down the venue, access, expected users and what the partner will provide.
Check yourself
- Name two things an apprentice may not do in your workshop.
- What three areas does an outreach clinic set up?
- When is a child's follow-up due?
Unit 4 · Work inside the wheelchair service system
Your workshop is one link in a chain: referral, assessment, selection, fitting, training, follow-up and repair. A strong link knows where the others are.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Map the service system | maps local referral, clinical, funding and repair partners |
| 4.2 Refer safely | uses written referral for complex needs and pressure sores and follows up the referral |
| 4.3 Keep records ethically | keeps user records private and uses data to report and improve |
Range. The trainee's district. Evidence. Service map; referral forms; a data summary.
The system around you
WHO's 2023 guidelines recommend that identification, referral and service delivery be seamless and integrated across all levels of the health system and other sectors.
| Partner | What they do | What you offer |
|---|---|---|
| Hospitals, physiotherapy and occupational therapy | Assessment, clinical decisions, complex seating | Preparation, repairs, follow-up, refurbished stock |
| Orthopaedic Training Centre, Nsawam | Makes and repairs orthopaedic devices; trains prosthetics and orthotics staff | Local repair after their fitting |
| Assemblies' social welfare and disability desks | Disability fund; distribution of devices | Quotes for repair, refurbishment and service contracts |
| Disability organisations | Members, advocacy, referral | Repair days, peer trainers |
| Donors and companies | Chairs and funding | Local after-care so chairs are not abandoned |
Written referral
Use a referral slip for every user you send on, and keep a copy:
- user's name and phone (with consent), age;
- reason: complex postural needs / pressure sore / chair no longer fits / other;
- what you saw (for example "leans to the left; stage 2 sore reported");
- what you have done (for example "brakes repaired; no seating changes made");
- your name, workshop, phone; date.
Ask the user's permission before referring; WHO's sample referral form asks whether the user has agreed. Follow up within a week: did the user get seen?
Records and privacy
- Records about pressure sores and health conditions are sensitive. Keep paper files locked and phone records password-protected. Share only what a partner needs, with the user's consent. Ask the Data Protection Commission whether your business must register (not verified).
- Use your data. Each month count: users served, jobs by type, repeat faults, referrals made and completed, follow-ups done and overdue, complaints. WHO recommends measuring and evaluating provision to strengthen it. Partners and funders want these numbers.
Ethics
- Be honest when a chair is not worth repairing, and when a user needs a different chair.
- Do not sell donated chairs or parts for private profit; follow the donor's terms. The Jomoro Municipal Chief Executive warned recipients not to sell donated wheelchairs.
- Charge fairly; offer a basic service the poorest users can afford, and help them seek funding.
- Persons with disabilities have the right to personal mobility with the greatest possible independence (Article 20 of the UN Convention). Your work serves that right.
Map, refer, report
- Draw a service map of your district: every partner, contact person and what they do.
- Write two referral slips from real or role-play cases (one complex seating, one pressure sore) and plan the follow-up.
- From your Level 2 and Unit 3 records, produce a one-page monthly data summary.
Guest interview
Interview a physiotherapist, occupational therapist or wheelchair service worker. Ask how they want repairers to refer users and what repairs they most need. Write a summary.
Check yourself
- Name four items on a referral slip.
- Why must health information be kept locked?
- Name three numbers to report each month.
Unit 5 · Establish your mobility-aid repair business
A workshop that hospitals, Assemblies and donors can contract must exist on paper: registered, tax-ready, insured and fair to its staff.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Choose a legal form | compares business types and chooses one with reasons |
| 5.2 Register and comply | lists ORC, GRA, Assembly and other duties with costs and dates |
| 5.3 Employ fairly | applies SSNIT, PAYE and Labour Act basics to a small team |
| 5.4 Plan premises and finance | budgets a start-up and names realistic funding sources |
Range. The trainee's own business plan. Evidence. Registration checklist with costs; payroll sheet; start-up budget.
Choose a legal form
| Type | ORC fee (2026) | Good for |
|---|---|---|
| Business name (sole proprietor) | GH¢130; GH¢70 renewal a year | One owner; you carry all debts |
| Partnership | GH¢270; GH¢100 renewal | 2–20 partners, for example two technicians; get a written partnership agreement |
| Company limited by shares | GH¢585 plus capital duty | Investors, bigger contracts, loans; at least 2 directors and a secretary |
| Company limited by guarantee | GH¢490 | A non-profit social enterprise run by a disability organisation |
Companies file annual returns, GH¢175 a year, with late fees from GH¢1,000.
Tax
- Your Ghana Card number is your tax number (TIN); a company gets a TIN after registering.
- Income tax (sole trader). Residents with business income only, not VAT-registered, with turnover from GH¢20,001 to GH¢750,000 a year, may pay 3% of turnover under the Modified Taxation Scheme. GRA's own page still showed GH¢500,000 in October 2026; the higher ceiling comes from the Income Tax (Amendment) Act 2026.
- Companies pay 25% standard corporate income tax.
- VAT. VAT is 20% in total from 2026. Under the VAT Act 2025 there is no turnover threshold for services: a person making taxable supplies of services registers within 30 days of starting, unless the GRA Commissioner-General permits otherwise; goods have a GH¢750,000 threshold. Repair is a service. Before you open, ask GRA Takoradi in writing: must a small repair workshop register for VAT, and are repairs or parts for persons with disability exempt or relieved? (Not verified.) A VAT-registered business cannot use the Modified Taxation Scheme.
- Withholding tax. Large clients such as Assemblies may withhold 7.5% of what they pay you for services; ask for the withholding certificate and keep it.
Permits, insurance and records
| Duty | Who | Notes |
|---|---|---|
| Business operating permit | Assembly | STMA has an online permit portal. Its 2025 fees have no wheelchair line; "Motorcycle / Bicycle / Tricycle Repairs" shows GH¢100 for 2025, due by 31 March |
| Insurance | NIC-licensed insurer | Fire and theft for stock and chairs in your care; public liability. Check the insurer is licensed |
| Records | You | Keep records for at least 6 years |
Employing staff
- Pay at least GH¢21.77 a day.
- SSNIT: worker 5.5% plus employer 13% of basic salary, paid by the 14th of the next month; register workers when you hire them.
- PAYE: first GH¢588 a month tax-free, then 5% on the next GH¢80, 10% on the next GH¢100, 17.5% on the next GH¢2,900; deduct SSNIT 5.5% first; pay by the 15th.
- Labour Act: a written contract for work of six months or more (s.12); written terms within two months (s.13); 15 working days' paid leave a year (s.20); 12 weeks' maternity leave (s.57); casual workers paid the full minimum for each day (s.74).
Payroll for one technician
A technician earns GH¢1,200 a month basic. Work out: (a) the worker's SSNIT; (b) the employer's SSNIT; (c) PAYE; (d) net pay; (e) the total you pay to SSNIT and GRA next month.
Premises and start-up budget
Premises checklist: step-free ground floor; room for chairs to turn; a seated workbench; secure storage for users' chairs overnight; water for washing; good light and ventilation for glue and paint; near transport and parts shops.
| Start-up item (all figures are examples) | GH¢ |
|---|---|
| Hand tools, spoke wrenches, Allen keys, bearing press set | 2,500 |
| Truing stand, bench, tool board, shelves | 2,800 |
| Pump with gauge / small compressor | 1,200 |
| Foam cutting kit, glue, sewing supplies | 800 |
| Outreach box with wheels | 600 |
| Opening parts stock | 5,000 |
| Signage, job cards, receipt books | 700 |
| Registration, permit, insurance (first year) | 1,700 |
| Total | 15,300 |
Finance options
- Own savings, susu and VSLA groups.
- GEA: Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. GEA ran a PWD Enterprise Support Programme in 2023 with about GH¢12 million of grants and technical help for 150 businesses owned by persons with disabilities; grants could pay for equipment repair, working capital, rent and product certification. Ask whether a new round is open.
- Assemblies' disability fund: 5% from 2026, aimed at assistive devices, skills training and start-up capital. A disabled owner may qualify for start-up support; the Assembly may also buy your services.
- Microfinance and banks: bring your plan and records (Unit 6).
- Donors and companies: after-care contracts for the chairs they give.
Accessibility
Ghana's Persons with Disability Act 2006 (Act 715) required public buildings and services to become accessible by 2016, and set employment expectations for persons with disabilities, but disability groups report weak enforcement. A mobility-aid workshop owned or staffed by persons with disabilities is a strong model: users trust people with lived experience, and WHO names peer trainers as good trainers for users. Every task in this book has a seated option; lifting chairs onto benches can use a short ramp or a partner; deaf staff use written job cards and picture price lists; blind staff can lead user training and phone follow-up, with tactile tool boards and labelled trays.
Register on paper
- Choose a legal form and explain why.
- Make a checklist of every registration, permit, tax and insurance duty with costs and dates.
- Do one month's payroll for one technician and one apprentice.
- Write your own start-up budget with real local prices.
Office visits
Visit or call the GRA office in Takoradi (ask the VAT question in this unit) and a GEA Business Advisory Centre. Write down exactly what they told you, with the officer's name and date.
Check yourself
- Which ORC form suits two technicians who want to own a workshop together, and what does it cost?
- Why might VAT apply to a repair workshop even with a small turnover?
- By what dates must SSNIT and PAYE be paid?
Unit 6 · Bookkeeping and accounting for a repair workshop
In a repair workshop money hides in three places: parts on the shelf, chairs finished but not yet paid for, and tools wearing out. Good books find all three.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Keep daily books | keeps cash, MoMo/bank, job, stock, debtor and creditor records |
| 6.2 Produce statements | prepares a monthly profit and loss and a balance sheet that balances |
| 6.3 Control cash and costs | reconciles MoMo and bank, works out break-even and forecasts cash |
Range. One month of real or example records. Evidence. Books; statements; reconciliation; break-even; forecast.
The records
| Record | What it shows |
|---|---|
| Job cards (numbered) | Each job: user, aid, work, parts, labour, price, paid or owed |
| Cash book and MoMo book | Every cedi in and out, with the job card or receipt number |
| Receipt book and invoices | Copies of what you gave customers |
| Stock book | Parts in and out; monthly count |
| Debtors list | Who owes you (for example an Assembly contract) and when it is due |
| Creditors list | Who you owe (parts suppliers, tailor, SSNIT, GRA) |
| Asset register | Tools and equipment, cost, date, depreciation |
| Payroll sheet | Wages, SSNIT and PAYE for each worker |
Keep records for at least 6 years. Keep owner's money and business money apart: pay yourself a fixed amount (drawings) from the business account.
Three rules. Assets = liabilities + owner's equity. Straight-line depreciation = (cost − end value) ÷ years of use. Small businesses' accounts follow IFRS for SMEs; a new edition applies from 1 January 2027.
Worked example (all figures are examples)
Efua's mobility-aid workshop, October
Efua uses a wheelchair and runs "Wheels Well Mobility Repairs" as a sole proprietor.
- She puts in GH¢20,000 of her savings and receives a microfinance loan of GH¢5,000 (no interest due this month).
- She buys tools and equipment for GH¢9,600 cash (useful life 4 years, no end value).
- She buys GH¢5,000 of parts stock for cash.
- Cash and MoMo from repair jobs: GH¢7,800.
- The Assembly contracts her to refurbish 10 donated chairs at GH¢900 each. She finishes and invoices GH¢9,000; it will pay in 60 days.
- She pays a tailor GH¢1,200 for upholstery and buys foam and fabric for GH¢800.
- One technician earns GH¢1,200 basic (use the Unit 5 payroll: net pay GH¢1,055.95 paid; worker SSNIT GH¢66, employer SSNIT GH¢156 and PAYE GH¢78.05 are paid next month). An apprentice gets an allowance of GH¢500.
- Rent GH¢700; outreach transport GH¢900; phone and data GH¢200; electricity GH¢150.
- Efua takes GH¢1,500 for herself (drawings).
- At month-end she counts GH¢1,800 of parts on the shelf.
Work out: (1) cash at the end of October; (2) parts used; (3) net profit; (4) the balance sheet; (5) Modified Taxation Scheme tax at 3% of turnover, if she qualifies.
Trial check and month-end routine
- Add up the cash book and MoMo book; compare with the cash counted and the MoMo and bank statements (reconciliation). Explain every difference.
- Count the stock shelf; compare with the stock book.
- Update debtors and creditors.
- Post depreciation for the month.
- Prepare profit and loss and balance sheet. Check: assets = liabilities + equity.
- Pay SSNIT by the 14th and PAYE and withholding tax by the 15th.
- File the month's papers in one envelope or folder.
Sample cash book page (from the worked example, first lines)
| Date | Detail | Ref | In GH¢ | Out GH¢ | Balance GH¢ |
|---|---|---|---|---|---|
| 1 Oct | Owner's capital | — | 20,000.00 | 20,000.00 | |
| 1 Oct | Microfinance loan | Loan agr. | 5,000.00 | 25,000.00 | |
| 2 Oct | Tools and equipment | Rcpt 001 | 9,600.00 | 15,400.00 | |
| 3 Oct | Parts stock | Rcpt 002 | 5,000.00 | 10,400.00 | |
| 3 Oct | Rent | Rcpt 003 | 700.00 | 9,700.00 |
Costing and pricing a job
Price = parts + labour + share of overheads + profit. Margin and mark-up are different: a GH¢200 job that costs GH¢150 has a mark-up of 50 ÷ 150 = 33% on cost but a margin of 50 ÷ 200 = 25% of price.
Break-even
How many full services a month?
Monthly fixed costs: rent GH¢700, phone GH¢200, electricity GH¢150, technician's wage GH¢1,200 plus employer SSNIT GH¢156, apprentice GH¢500, depreciation GH¢200. A full service sells for GH¢260 and uses GH¢110 of parts and GH¢20 of transport. How many full services must the workshop do each month to cover fixed costs? (All figures are examples.)
Software and the calendar
Use a spreadsheet, or a free plan such as Zoho Books or Wave.
| When | What |
|---|---|
| Daily | Job cards, cash and MoMo books |
| Monthly | Stock count; reconciliation; statements; follow-up register review |
| 14th | SSNIT |
| 15th | PAYE and withholding tax |
| Last working day | VAT return (if registered) |
| By 31 March | Assembly business operating permit |
| Within 4 months of year-end | Annual income tax return |
| Yearly | ORC renewal (sole proprietor) or annual return (company); insurance renewal |
Month-end close
- Keep job cards, cash, MoMo, stock, debtors and creditors for one month (real or example).
- Reconcile MoMo and bank.
- Prepare a profit and loss and a balance sheet that balances.
- Work out break-even for your own workshop.
Price your services properly
Use the costing formula to re-price your Level 2 price list. Show parts, labour, overheads and profit for each service.
Check yourself
- Why is the Assembly's unpaid GH¢9,000 profit but not cash?
- How is monthly depreciation of GH¢9,600 of tools over 4 years worked out?
- What is the difference between mark-up and margin?
Unit 7 · Grow and sustain the business
Growth in this trade means more people moving: more users reached, fewer chairs abandoned, more partners trusting you.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Plan growth | chooses growth options and tests them against cash |
| 7.2 Win contracts | writes a short proposal or quotation for a partner |
| 7.3 Present a plan | presents a one-page business plan with a 12-month cash forecast to a panel |
Range. The trainee's own business. Evidence. Proposal; 12-month cash forecast; capstone presentation.
Growth options
- Service contracts with hospitals, schools and Assemblies for regular checks
- Refurbishment contracts for donated chairs (Unit 2), so donations are not wasted
- Outreach rounds to district towns on fixed days (Unit 3)
- Cushion production for services and users
- Parts shop: tubes, bearings, ferrules and cushions for users and other repairers
- Training: short home-care courses for families and carers; apprentices
- Partnerships with a wheelchair service for after-care of every chair they fit; WHO says follow-up should be available for as long as a person uses a wheelchair
Location settings that give good returns
- A step-free main workshop near Takoradi's hospitals, transport and parts shops
- Outreach points at partner sites in district towns
- Storage near the workshop for refurbishment stock
Winning a contract: a one-page proposal
- The problem in the partner's words (for example "chairs given out in 2025 are breaking").
- What you will do (check, repair, refurbish, train, follow up), where and how often.
- Price per chair or per visit, what is included, payment terms.
- Quality and safety: QC sign-off, the complex-needs rule, pressure-sore referral, data privacy.
- Reporting: the monthly numbers from Unit 4.
- About you: registration, insurance, team, references.
Remember that a large client may withhold tax and pay late: plan your cash for 60 days or more.
Market yourself
- WhatsApp Business catalogue and a Google Business Profile marked step-free.
- A clear sign readable from a seated position.
- Referral slips with physiotherapists and disability groups.
- A portfolio: job numbers, before-and-after photos with consent, partner letters.
- Talk at disability organisation meetings and on local radio about home care.
Ethics and succession
- Train at least one person who could run the workshop if you are ill.
- Keep the follow-up register and job cards so another technician can take over.
- Never trade safety for speed or price; never sell donated items for private profit.
Capstone: 12-month cash forecast (example)
A new workshop starts in January. Owner puts in GH¢15,000 and receives a GH¢6,000 loan in month 1. Equipment GH¢9,600 in month 1. Cash sales grow from GH¢4,000 to GH¢8,000 a month. Parts cost 40% of cash sales. An Assembly refurbishment contract runs in months 2, 5, 8 and 11 (GH¢3,500 of extra parts each time) and pays GH¢9,000 two months later (months 4, 7 and 10; the month 11 job is paid in the next year). Fixed costs are GH¢3,500 a month. Loan repayments of GH¢500 and owner's drawings of GH¢1,000 a month start in month 3. (All figures are examples.)
| Month | Opening | Cash in | Cash out | Closing |
|---|---|---|---|---|
| 1 | 0 | 25,000 | 14,700 | 10,300 |
| 2 | 10,300 | 4,500 | 8,800 | 6,000 |
| 3 | 6,000 | 5,000 | 7,000 | 4,000 |
| 4 | 4,000 | 14,500 | 7,200 | 11,300 |
| 5 | 11,300 | 6,000 | 10,900 | 6,400 |
| 6 | 6,400 | 6,000 | 7,400 | 5,000 |
| 7 | 5,000 | 15,500 | 7,600 | 12,900 |
| 8 | 12,900 | 6,500 | 11,100 | 8,300 |
| 9 | 8,300 | 7,000 | 7,800 | 7,500 |
| 10 | 7,500 | 16,000 | 7,800 | 15,700 |
| 11 | 15,700 | 7,500 | 11,500 | 11,700 |
| 12 | 11,700 | 8,000 | 8,200 | 11,500 |
Read the forecast
(a) Check month 1: what makes up the GH¢25,000 in and GH¢14,700 out? (b) Which month has the lowest closing cash, and why? (c) What happens to cash if the Assembly pays 30 days later than planned for the month 2 job?
Capstone pitch
Present to a panel (trainer, a wheelchair user, a partner or business adviser), in 10 minutes:
- A one-page business plan: services, users, location, team, partners, prices, legal form, registration and tax duties, safety gates.
- Your own 12-month cash forecast built from your start-up budget and prices.
- Your break-even and how you will reach it.
- One proposal to a real partner. Answer the panel's questions for 5 minutes.
Buyer meeting
Book a meeting with one partner to present your proposal. Record what they asked and what they offered.
Check yourself
- Name three growth options for a mobility-aid workshop.
- Why must a forecast plan for late payment from big clients?
- Name the six parts of a one-page proposal.
Glossary
| Term | Meaning |
|---|---|
| Balance sheet | A list of what the business owns and owes, and the owner's share, on one date |
| Break-even | The sales needed to cover all fixed costs |
| Creditor | Someone the business owes money to |
| Debtor | Someone who owes the business money |
| Depreciation | The share of a tool's cost counted as used up each month or year |
| Drawings | Money the owner takes out for personal use |
| ISO 7176 | The international series of standards for wheelchairs |
| Margin | Profit as a share of the selling price |
| Mark-up | Profit as a share of cost |
| Modified Taxation Scheme | GRA's simple turnover tax for small sole traders |
| QC sign-off | A second person's check and signature that a job is safe |
| Reconciliation | Matching your books with bank and MoMo statements |
| Refurbishment line | A set of work stations that refurbish chairs in steps |
| Withholding tax | Tax a client deducts from a payment and pays to GRA for you |
Logbook
- Unit 1: root-cause records; batch inspection report; job card and QC system
- Unit 2: line-day station cards; stock book; made aids; partner brief
- Unit 3: work board; training plan; outreach clinic report; follow-up register
- Unit 4: service map; referral slips; monthly data summary; guest interview
- Unit 5: legal form choice; registration checklist; payroll; start-up budget; office visit notes
- Unit 6: month of books; statements; reconciliation; break-even
- Unit 7: proposal; 12-month cash forecast; capstone feedback
- Every homework, dated
Self-check quiz
- Name the five root-cause questions.
- What do ISO 7176 and ISO 16840 Part 2 cover?
- Name the eight stations of a refurbishment line.
- What size is a WHO transfer board?
- Which roles in your workshop may do QC sign-off?
- How often should a child's chair be followed up?
- Name four items on a referral slip.
- Name the four ORC business forms and their 2026 fees.
- What is the VAT question to ask GRA before opening?
- Work out SSNIT for a GH¢1,500 basic wage (worker and employer).
- Write the balance sheet equation.
- Why is a debtor not cash?
Further reading and sources
Best next reads: WHO Wheelchair provision guidelines (2023); WHO Wheelchair Service Training Package, Basic and Intermediate levels; the Hub's Money Skills Level 2, Entrepreneurial Thinking Level 2 and Basic Welding manuals.
What this module does not cover: clinical assessment and postural support for users with complex needs (trained wheelchair service professionals only), electric wheelchair electronics and batteries, welding (see the Hub's Basic Welding), and legal or tax advice for your own case (ask ORC, GRA, SSNIT and your Assembly).
Every source used in this manual is listed, with links, in the Teacher Copy.