About this module
Level 3 is where you stop being the person who follows the rules and become the person who makes sure the rules work.
Who it is for. People who have finished Workplace Safety Level 2, or can show the same skills, and who want to act as a site safety officer or supervisor, or start a safety 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.
CTVET status. No CTVET competency-based programme in occupational health and safety was found. This module is not a CTVET curriculum.
Law status. Ghana launched its first National OSH Profile on 20 October 2025 as a base for a policy and law. A news report said Cabinet approved a workplace-safety bill for Parliament. In August 2026 the Minister of Employment, Labour and Jobs said the Ministry was still preparing the bill, so it is not yet law. The Labour Act 2003 and the Factories, Offices and Shops Act 1970 still apply; ask the Labour Department about any change.
Bridge from Level 2: what you already know
- Labour Act duties (s.118, 119, 120); compensation; harassment rules
- Job safety analysis, permit to work, toolbox talks
- Ladders, trenches, the never-enter rule for confined spaces
- Six-step lockout and tagout; guards; generators
- CPR, bleeding, burns, fractures, snakebite
- The 5 Whys; incidence rate; evacuation plans that include everyone
- Fire certificates, AFCAS, and the rule that only licensed contractors handle extinguishers
Level 2 gave you the tools. Level 3 joins them into a system, goes deeper on the worst risks, and shows you how to earn and keep a business.
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; CTVET's Oil Palm programme uses about 30% school and 70% workplace.
Unit 1 · A safety management system
A safe site is not luck. It is a routine that runs every week, whoever is on duty.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Set up a policy and roles | drafts a one-page policy and names who does what |
| 1.2 Keep a risk register | records hazards, ratings, owners and review dates |
| 1.3 Inspect and audit | runs a workplace inspection and writes an action list |
| 1.4 Explain ISO 45001 basics | describes the plan-do-check-act idea in plain words |
Range. A farm, workshop, kitchen or small site. Evidence. Policy; register; inspection report; oral questions.
What a system is
A safety management system is the set of written rules, roles, records and checks that keep safety going day after day. It has four parts: plan (policy, risks, goals), do (controls, training, permits), check (inspections, audits, incident data) and act (fix problems, improve). ISO 45001 is the international standard for occupational health and safety management systems and uses the same plan-do-check-act cycle. I could not read the standard itself, so its clauses are not verified here. The free ILO guidelines (ILO-OSH 2001) set out the same cycle in five parts: policy (with worker participation), organizing (roles, training, records, communication), planning and implementation (first review, goals, hazard prevention, emergencies), evaluation (monitoring, incident investigation, audit, management review) and action for improvement. They are voluntary and need no certificate. Small businesses can copy the idea without paying for certification.
One-page policy and roles
A good policy fits on one page: a promise to protect workers and others, to follow Ghana law, to consult workers, and to improve. The top person signs and dates it. Then list roles:
- Owner or manager: provides money, time and PPE, free of charge
- Safety officer (you): keeps the register, runs inspections, trains, investigates, reports
- Supervisors: run toolbox talks and check permits
- Workers: use PPE and report hazards and near misses
- Fire wardens and first aiders: named people with a back-up for each (good practice; no Ghana minimum number was verified)
The risk register
A risk register is one table for the whole workplace. Rate each risk by likelihood (1 rare to 5 almost certain) times severity (1 minor to 5 death). Score 15 or more: act now; 8 to 14: plan within a month; under 8: monitor. These cut-offs are a common practice, not a legal rule.
| Hazard | L | S | Score | Control | Owner | Review |
|---|---|---|---|---|---|---|
| Unguarded grinder (example) | 4 | 4 | 16 | Fit guard; isolate until fitted | Workshop head | Weekly |
| Blocked exit (example) | 3 | 5 | 15 | Clear; paint floor line | Supervisor | Daily |
Apply the hierarchy of controls: remove, replace, isolate, change the work, then PPE.
Inspections and audits
An inspection looks at the workplace now (walk-round with a checklist). An audit checks whether the system itself works: are records complete, were actions closed, were people trained? Do inspections weekly or monthly; audit once or twice a year. Every finding gets an action, a name and a date. Close the loop: check the action was done.
What nobody has told you. Most small workplaces have no inspector, so you may be the only check. The system is only real if it is written down and followed. A register nobody updates is worse than none, because it gives false comfort.
Build the system
- Write a one-page policy and a roles list for a hub workshop or farm.
- Walk the area and enter at least six hazards in a risk register, with scores and owners.
- Run a 30-minute inspection with a checklist and write a dated action list.
- Explain plan-do-check-act to a partner using a safety example.
Policy at home
Write a five-line safety policy for a small business you know. Name one person responsible for each line.
Unit 2 · Advanced risk assessment, permits and contractors
The jobs that kill are the rare, non-routine ones. Plan them like a pilot plans a flight.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Use advanced tools | draws a bow-tie and runs a HAZOP-lite on a process |
| 2.2 Run a JSA programme | schedules, reviews and files JSAs for high-risk jobs |
| 2.3 Control contractors and permits | checks a contractor before work and issues a permit correctly |
| 2.4 Treat confined space as a licensed activity | refuses entry and plans a rescue-ready arrangement |
Range. A tank, pump house, welding job or contractor job. Evidence. Bow-tie; HAZOP-lite sheet; permit; oral questions.
Bow-tie
A bow-tie is a picture with one dangerous event in the middle (for example, "fuel store catches fire"). On the left, draw the causes and the barriers that stop them (no smoking, no sparks). On the right, draw the consequences and the barriers that reduce them (extinguisher, fire door, alarm, trained responders). A barrier that is not checked is not a barrier. Bow-ties show clearly which controls matter most. They are a common risk method; no Ghana rule requires them (not verified).
HAZOP-lite
A HAZOP is a formal study of a process by a team. HAZOP-lite is a simple version: for each step, ask "what if there is no flow, more, less, reverse, other than, or too late?" Write each question, cause, effect and action.
A JSA programme
Level 2 taught one JSA. A programme means you decide which jobs need one, review them after any incident or change, file them and brief everyone. Choose jobs that have caused injuries, are new or are complicated. Keep a list of jobs, the date of each JSA and the review date.
Contractors and permits
Contractors bring risks into your site, and your workers take on theirs. Before they start:
- Check what they are qualified and insured to do (ask for proof)
- Share your site hazards, rules, emergency plan and exits
- Agree who supplies PPE and equipment
- Issue a permit for hot work, work at height, digging and confined spaces
- A named person from you supervises; stop work if rules are broken
- Close the permit in writing when the job ends
A permit to work records who does what, where, when, with what precautions, and it is a way to tell everyone what is going on. Hot work such as welding or grinding is a standard case. Make sure two permits never clash (for example, hot work next to a fuel transfer).
Confined space: a licensed, trained activity
A confined space is enclosed or mostly enclosed with a foreseeable risk of fire, explosion, loss of consciousness, suffocation or drowning. Entry should only follow a risk assessment, with trained people, air tests, ventilation, and rescue arrangements that do not depend on the emergency services alone; the worker must be trained in the work and in the emergency equipment.
You are not trained to enter. This module teaches you to plan and refuse, not to enter. Ghana's specific entry licence or certificate rules were not verified; ask the Labour Department and the Factories Inspectorate. As a foreign example, South Africa's General Safety Regulations say no one may enter until a competent person has tested the air and certified in writing that the space is safe and will stay safe. If the space cannot be ventilated, the entrant needs breathing apparatus and a harness and rope, with a person trained in resuscitation waiting outside. That is South African law, not Ghana law, but it is a good standard to copy. Until you hold recognised confined-space training, your job is to keep people out, issue no permit you cannot support, and call trained rescuers. Never rush in to rescue.
A confined-space plan names: who may enter (trained, fit), gas tests before and during, ventilation, a standby person outside who never enters, a communication method, rescue equipment and who is trained to use it.
Advanced risk
- Draw a bow-tie for "fuel spills at the generator".
- Run a HAZOP-lite on a pump or water tank and record five deviations.
- Check a (role-play) contractor with the checklist and fill in a hot-work permit.
- Write a confined-space plan for a tank, then role-play refusing entry and calling for help.
JSA list
List ten high-risk jobs in a workplace you know and mark which already have a JSA.
Unit 3 · Emergencies, fire management and incident reporting
When it goes wrong, the plan you practised is the plan you will use.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Plan emergency response | writes a plan with roles, routes, contacts and a drill schedule |
| 3.2 Manage fire safety | sets up fire wardens, checks, and the legal route for extinguishers |
| 3.3 Investigate and report incidents | finds root causes and reports to the Labour Department |
| 3.4 Include everyone | adds buddy plans for workers with disabilities |
Range. A small workplace. Evidence. Emergency plan; fire checklist; investigation report.
Emergency response plan
Write one page: possible emergencies (fire, flood, injury, gas, collapse); alarm signals; exit routes and assembly point; who calls 112 and who meets responders; who counts heads; first aiders; shut-offs for power, gas and water; contact list. An emergency plan must cover people with disabilities, with a helper and a back-up for each person who needs help, flashing lights for deaf workers and touch signals for blind workers. Ghana's Persons with Disability Act 2006 (Act 715) requires accessible public places and bans job discrimination.
Drills: hold one fire drill at least twice a year (good practice; no Ghana minimum was verified). Time it. Afterwards ask: what went wrong? Fix it and record it.
Fire safety management
- Fire wardens: named people for each area who check exits, extinguishers and housekeeping and lead people out
- Weekly walk-round: exits clear, extinguishers in place and tagged, sockets not overloaded, waste cleared
- Fire certificate: premises need one; GNFS runs the AFCAS online system for applications, payment and digital certificates. Published fees were GH¢250 residential, GH¢500 non-residential and GH¢1,000 commercial, plus processing fees; check today's fees
- Extinguisher servicing: owners must have extinguishers inspected and tagged by GNFS-AFCAS licensed Fire Protection Contractors by 28 February 2027; equipment must carry a QR tag
Servicing extinguishers is not a hobby. Do not refill, repair, sell or tag extinguishers unless you are a licensed contractor or work for one. Your safe role is to run the weekly check, keep the tag record and book the licensed contractor.
Investigate and report
Fixing only the immediate cause will not stop a repeat. Look for immediate, underlying and root causes. Use the 5 Whys and then ask: did a control fail, was there a control at all, and why did the system not catch it? Interview people calmly, separately and without blame. Photograph the scene before it is changed. Write: date, place, person, what happened, injury, witnesses, causes, actions, who and by when.
Reporting. The employer must report occupational accidents and diseases as soon as practicable and not later than seven days. A standard Ghana accident form was not verified; ask the Labour Department which form and office to use. Keep your own copy. Injured workers, including casual workers, are compensated whoever was at fault.
Count your records: incidence rate = (recordable cases × 200,000) ÷ hours worked.
Compare two years
Year 1: 3 recordable cases, 150,000 hours. Year 2: 2 cases, 120,000 hours (example numbers). Find both rates. Did safety improve?
Plan and investigate
- Write a one-page emergency plan for a hub building, with buddy plans.
- Run a timed fire drill and write what to fix.
- Do a weekly fire walk-round and fill in the checklist; record each extinguisher's tag date.
- Investigate a sample accident: 5 Whys, root cause, action list and report.
Fire certificate steps
Read the AFCAS steps and list what documents a small shop would need to gather. Do not apply for anyone without their permission.
Unit 4 · Health, ergonomics, PPE and training others
Some harm shows up years later. A safety officer catches it early and teaches others to do the same.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Monitor basic health hazards | measures noise roughly and lists dust and chemical controls |
| 4.2 Run health surveillance | sets up simple health checks and records |
| 4.3 Apply ergonomics | redesigns a task to cut strain |
| 4.4 Run a PPE programme | selects, issues, checks and replaces PPE with records |
| 4.5 Train others | gives an induction and a toolbox talk |
Range. A workshop, farm or kitchen. Evidence. Hazard monitoring sheet; PPE register; induction plan; talk observation.
Occupational health basics
- Noise: above about 80 to 85 dB damage builds over time, and in the UK employers must act at those levels. A phone app gives a rough guide only; a proper meter and a competent person give a record.
- Dust: wood, grain, cement and grinding dust harm lungs. Use wet methods, extraction or ventilation first, then a fitted respirator.
- Chemicals: keep safety data sheets for each product, a list of what is on site, labelled containers, spill kit and PPE as the label says.
- Heat and malaria: Water, rest, shade; nets and repellents (see Level 2).
Monitoring means measuring: how loud, how dusty, how long people are exposed. Without a measure you only have a guess. Ghana has no exposure-limit table that I verified here. In Great Britain, legal workplace exposure limits (WELs) for about 500 substances are listed in HSE's EH40; they are amounts in the air averaged over a set time. For example, the British limit for hardwood dust is 3 mg/m³ and for softwood dust 5 mg/m³, averaged over 8 hours, and exposure should still be kept as low as reasonably practicable. Use these as a guide, use the product's safety data sheet, and ask the Factories Inspectorate (not verified).
Health surveillance
Health surveillance means regular simple checks for people exposed to a hazard: hearing tests for noisy work, a breathing questionnaire for dust, a skin check for chemicals. Keep results private and act on patterns. Use clinics or the Ghana Health Service; a safety officer does not diagnose.
Ergonomics
Fit the job to the worker. Raise the work to waist height, store heavy things between knee and shoulder, use trolleys, rotate repeated tasks, add seats and breaks. Guide lifting weights of 25 kg for men and 16 kg for women at waist height are guides, not safe limits; stretched arms halve them.
A PPE programme
PPE is the last line of defence. Workers must be trained to use it and report damage. The employer supplies it free. A programme has seven steps:
- Assess the hazard and choose the standard (look for markings).
- Buy from a trusted supplier, not by price alone.
- Fit and issue by name and size, with a signed record.
- Train: put on, check, take off, store.
- Inspect before use and monthly.
- Replace on a schedule or when damaged.
- Review after incidents.
Training others
An induction welcomes a new worker: hazards, exits, who to tell, PPE, first aid, and the right to leave danger. Teach in a way suited to age and literacy: pictures, demonstrations, Fante or local language where needed. A toolbox talk is a short talk on one topic. Method: tell, show, let them try, check, record.
Your own training. NEBOSH and IOSH are well-known international safety qualifications, and formal safety-officer jobs often ask for them. The Ghana Communication Technology University (GCTU) runs an OSH Officer certificate course (details not verified). Course fees and entry rules were not verified; ask each body.
Health and training
- Measure the loudest workshop machine's noise at 1 m with an app and note the limits of the result.
- Fill in a PPE register for four trainees: item, size, date issued, signature.
- Redesign one heavy task to reduce lifting.
- Give a 10-minute induction to a new "worker" and a 5-minute toolbox talk; your partner checks the list.
Training pathway
List three safety qualifications, where each is offered, the cost (ask) and how long each takes.
Unit 5 · Establish your own safety business
Skilled, honest people are rare. Shops, farms, schools and sites need what you know.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Choose a legal form | compares sole proprietor, partnership, company and cooperative |
| 5.2 Register correctly | lists the bodies, steps and fees in order |
| 5.3 Plan start-up | budgets premises, kit and finance |
| 5.4 Hire and protect | explains Labour Act basics, insurance and compliance |
| 5.5 Market and include | markets honestly and makes services accessible |
Range. A one- to three-person safety consultancy, training and supply business in Sekondi-Takoradi or nearby. Evidence. Registration checklist; start-up budget; one-page business plan.
What you can sell, and what you must not
- Safety consulting: hazard walk-rounds, risk registers, JSAs, policy writing
- Training: toolbox talks, inductions, and first-aid training after you hold a recognised trainer qualification
- First-aid kits and PPE: assemble, restock and sell
- Fire-readiness checks and help with AFCAS applications
Do not sell, refill, install or tag extinguishers unless licensed by GNFS-AFCAS, and never issue a fire certificate; only GNFS does. A licence for confined-space rescue or entry services was not verified. Never claim a certificate you do not hold.
Choose a legal form
| Form | ORC registration | Key point |
|---|---|---|
| Sole proprietor (business name) | GH¢130; renewal GH¢70 a year | Easy; you carry unlimited liability |
| Partnership | GH¢270; renewal GH¢100 a year; 2 to 20 partners; Form B | Needs a partnership agreement stamped by the Lands Commission |
| Company limited by shares | GH¢585 plus 1% capital duty on stated capital (check the rate) | At least 2 directors and a secretary; first annual return 18 months after incorporation |
| Company limited by guarantee | GH¢490 | For NGOs, churches, social enterprises; no profit to members |
| Cooperative | Not registered at ORC; organisational TIN from GRA | Registration route with the Department of Co-operatives not verified |
Annual returns cost GH¢175 a year, with late fees of GH¢1,000 (1 to 4 years) or GH¢2,000 (5 years or more). For a first business, a sole proprietor or partnership is simplest; move to a company when you take large contracts or want to limit your risk.
Registration, step by step
- Choose a name; register it at the Office of the Registrar of Companies.
- Get your tax identity: your Ghana Card PIN is your individual TIN. A company gets a GRA TIN after ORC registration.
- Get the Sekondi-Takoradi Metropolitan Assembly business operating permit through the STMA portal; fees follow the STMA fee-fixing resolution. Renew each year (the permit deadline is 31 March; confirm with STMA).
- Trade licences: extinguisher work needs GNFS-AFCAS; a safety consultancy and PPE shop need no special licence that I found, but ask the Assembly. If you sell chemicals or cleaning products, check Environmental Protection Authority rules (not verified).
- Register workers with SSNIT when you hire.
- Open a business bank or mobile money account separate from your personal one.
Tax. Residents with business income only and no VAT registration may use the Modified Taxation Scheme: fixed instalments up to GH¢20,000 turnover, and 3% of turnover from GH¢20,001 to GH¢750,000; professionals and partners are excluded. Whether a safety consultant counts as a "professional" was not verified; ask GRA. Companies pay 25% standard, with other rates by sector. The VAT registration threshold for goods rose to GH¢750,000 from 1 January 2026; for services such as safety consulting there is no turnover threshold.
Premises and start-up budget
Start from home or a shared stall with a phone, a bag of demonstration kit and printed checklists. Rent a small shop only when sales justify it. Good locations: near building sites, markets, lorry parks, farms and fishing landing sites, and close to a clinic and a GNFS station.
Jiji asking prices on 7 October 2026 (Western Region not checked): small first-aid kits GH¢90 to 150; steel-toe boots GH¢135 to 260.
Example start-up budget (invented numbers for practice):
| Item | GH¢ |
|---|---|
| Business name registration | 130 |
| Assembly permit (check the fee) | 300 |
| Printing, laptop share, phone data | 800 |
| Demonstration kit and manikin | 2,500 |
| First stock: 10 kits and 10 pairs of boots | 3,500 |
| Working cash for two months | 2,000 |
| Total | 9,230 |
Financing
Own savings; a susu or VSLA group; microfinance; bank loans; the Ghana Enterprises Agency, which offers SME GO, Business-in-a-Box, SME High Growth and Kaizen, with Business Advisory Centres in Takoradi, Shama, Effia-Kwesimintsim, Mpohor and Ahanta West. The 2026 Budget set aside GH¢170 million for a National Apprenticeship Programme and GH¢160 million for Adwumawura. The Assemblies' disability fund can help persons with disabilities; the 2026 rate was not re-verified, so ask the Assembly. Start free and cheap; borrow only when sales are clear.
Hire and protect
The Labour Act 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 get the full minimum for each day worked (s.74). Minimum wage is GH¢21.77 a day in 2026. SSNIT: employee 5.5% and employer 13% of basic salary; employer pays within 14 days after month-end. PAYE is due by the 15th. Apprentices learn by doing: teach safety first, supervise, and give a written agreement.
Insurance. Use only insurers licensed by the National Insurance Commission; check at nic.gov.gh. Which covers are compulsory for a small firm was not verified; ask the NIC. Keep professional-liability cover in mind if you advise clients.
Market yourself
Use a WhatsApp Business profile and a free Google Business Profile. Show training dates, permitted before-and-after photos, referrals and a price list.
Accessibility
Offer large-print, picture and sign-language-friendly materials, and make your shop and training room reachable by wheelchair users. Persons with Disability Act 2006 (Act 715) bans job discrimination.
One-page plan and pitch
Fit on one page: customers; services and prices; location; start-up cost and finance; monthly costs and break-even; licences and training you need; how you will advertise; safety and ethics rules.
Register on paper
- Choose a legal form and justify it.
- Fill in a registration checklist with each body, step and fee.
- Build a start-up budget for your own safety business.
- Write and present a one-page plan in three minutes.
Phone the Assembly
Ask the STMA (or your Assembly) what permit your business needs, the fee and the renewal date. Write down what you were told and the date.
Unit 6 · Bookkeeping for a safety business
If you cannot show your numbers, you cannot get a loan, win a contract or know if you are earning. See the hub's Money Skills Level 2 for the basics.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Keep daily records | writes a cash book, receipts, invoices and petty cash |
| 6.2 Track stock and credit | records stock, debtors and creditors |
| 6.3 Cost and price | works out costs, mark-up, margin and break-even |
| 6.4 Close the month | does a trial check, income statement and bank/MoMo reconciliation |
| 6.5 Meet tax records | lists what must be kept and filed |
Range. A small safety consultancy and supply business. Evidence. Cash book; month-end pack; costing sheet.
The core rule
Assets = Liabilities + Equity. Debits increase assets and expenses; credits increase liabilities, capital and income; the trial balance checks totals but cannot catch every error. Keep owner money and business money apart: pay yourself a fixed drawing.
Daily and weekly records
- Cash book: every receipt and payment, in date order, with a running balance.
- Receipts and invoices: number them in order; keep copies. Sign and date every receipt.
- Petty cash: a small float with a voucher for every spend; top up to the same amount.
- Stock card: for each item (kit, boots): in, out, balance, cost.
- Debtors and creditors: a list of who owes you and whom you owe, with due dates.
Sample cash book page (example)
| Date | Details | Receipts GH¢ | Payments GH¢ | Balance GH¢ |
|---|---|---|---|---|
| 1 Nov | Opening balance | 2,000 | 2,000 | |
| 3 Nov | First-aid kit sale (cash) | 300 | 2,300 | |
| 5 Nov | Toolbox talk fee | 500 | 2,800 | |
| 6 Nov | Bought 5 boots | 750 | 2,050 | |
| 10 Nov | Transport | 60 | 1,990 | |
| 15 Nov | Safety check, shop | 900 | 2,890 |
Costing and pricing
- Mark-up is profit ÷ cost. Margin is profit ÷ selling price. A kit costing GH¢400 sold at GH¢500: profit 100; mark-up 25%; margin 20%.
- Break-even = fixed costs ÷ profit per unit (or per job).
- Depreciation (straight line) = (cost − salvage) ÷ useful life. Example: a gas detector at GH¢4,000, salvage GH¢400, life 4 years: GH¢900 a year, GH¢75 a month.
Month-end routine
- Total the cash book and agree the closing balance with the cash in hand.
- Reconcile bank and mobile-money statements to the cash book; list differences.
- Update stock cards and count stock; list debtors and creditors.
- Make a trial-style check: total debits equal total credits.
- Write the income statement: income minus costs equals profit.
- Write a simple balance sheet: what you own and owe.
- Check next month's cash and file the records.
Example month (invented numbers)
| Income statement | GH¢ |
|---|---|
| Sales: kits, PPE, talks, checks | 6,000 |
| Cost of goods sold | 2,900 |
| Gross profit | 3,100 |
| Rent and phone | 600 |
| Transport | 400 |
| Depreciation (detector and manikin) | 120 |
| Net profit before tax | 1,980 |
If you owner-draw GH¢1,200, GH¢780 stays in the business.
Cash-flow forecast. List each month: opening cash, expected receipts, expected payments, closing cash. A profit does not mean cash: customers who pay late leave you short.
Tax records and the law
Keep records in Ghana for at least six years from the end of the year of assessment or VAT period. Use the 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; STMA permit by 31 March. Free tools: Excel or Google Sheets, Zoho Books free plan and Wave (summary only). From 1 January 2027 the 2025 IFRS for SMEs applies to companies using it.
Month-end for a safety shop
(Example numbers.) Opening cash GH¢1,500. Receipts: cash sales 4,200, training fees 1,300. Payments: stock 2,400, rent 500, transport 280, phone 120. A customer owes GH¢600. (1) Closing cash? (2) Cost of goods sold 2,100: gross profit? (3) Mark-up on a kit bought at 240 and sold at 300? (4) Margin? (5) Break-even jobs if fixed costs are GH¢900 and profit per job is GH¢150? (6) Depreciation per month of a GH¢3,000 manikin, salvage GH¢600, life 4 years?
Close a month
- Complete a cash book from a list of 15 transactions.
- Reconcile a given statement to the book.
- Prepare an income statement and balance sheet.
- Build a 12-month forecast template (see Unit 7).
Your own book
Start a real cash book now. Record every spend for one week, including MoMo fees.
Unit 7 · Grow, sustain and present your plan
Quality and honesty grow a business. Shortcuts end it.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Run quality and customer care | uses checklists, feedback and complaint handling |
| 7.2 Price and grow | sets a pricing strategy and plans scale |
| 7.3 Win and keep contracts | explains contracts, tenders and partnerships |
| 7.4 Present a capstone | presents a plan with a 12-month cash-flow forecast |
Range. A safety business plan. Evidence. One-page plan; forecast; panel score sheet.
Quality and customer care
Give every client a written report after each visit: what you found, what to fix first, what you did. Use one checklist, ask for feedback and answer complaints in writing within two days (good practice).
Pricing and scaling
Price from cost, not from fear: include your time, transport, materials, overhead and a margin. Offer packages (monthly safe-shop visit, school safety day). Raise prices when you are always booked. Scale by training others, or by partnering with a licensed fire contractor and earning for referrals, rather than doing work you are not licensed for. The 2026 Budget included programmes for apprenticeship and the 24-hour economy.
Contracts, tenders and partnerships
Put every job in writing: scope, price, payment dates, who supplies what, how long, and how either side ends it. Start with schools, churches, farms and small contractors; bigger firms may require tax clearance, insurance and proof of qualifications (not verified). Withholding tax may be deducted from your fees: services 7.5% and works 5%; ask the client for the certificate.
Records for a loan
Lenders ask for registration, TIN, 6 to 12 months of cash book and MoMo statements, and a plan. Tidy books are your best collateral.
Succession and ethics
Write your procedures down so the business runs without you, and name who takes over if you are ill. Never sign off a hazard you did not inspect, never sell fake PPE, never issue a report you could not defend.
Capstone: 12-month cash-flow forecast
Fill one row per month. Use example numbers in training and your own real ones in your plan.
| Month | Opening cash | Receipts | Payments | Closing cash |
|---|---|---|---|---|
| 1 | 2,000 | 3,000 | 3,400 | 1,600 |
| 2 | 1,600 | 4,200 | 3,700 | 2,100 |
| 3 to 12 | continue | your estimate | your estimate | opening + receipts − payments |
Check months where closing cash goes below zero and plan how to fix it (delay a purchase, collect a debt, borrow a small amount).
Panel scoring (20 marks each): customer and problem; services and legal route (including licences); money (start-up, prices, break-even, forecast); safety and ethics; clarity and answers to questions. Competent: at least 60 of 100 with no zero in safety and ethics (author's rule).
Present to a panel
- Build a one-page plan with a 12-month forecast.
- Present for five minutes to a panel of three.
- Answer three questions, including one on what you will not do because you are not licensed.
Feedback fix
Write two things the panel said to improve, and your plan to fix each by a date.
Glossary
| Term | Meaning |
|---|---|
| Competent / Not Yet Competent | The two possible results of a CBT assessment |
| Safety management system | Written rules, roles, records and checks that keep safety going |
| Risk register | One table of all hazards, ratings, controls, owners |
| Bow-tie | A picture linking causes, a dangerous event and consequences with barriers |
| HAZOP-lite | A simple what-if study of a process |
| Permit to work | A recorded approval for hazardous work |
| Health surveillance | Regular simple health checks for exposed workers |
| Ergonomics | Fitting the job to the worker |
| Mark-up / Margin | Profit as a share of cost / of selling price |
| Reconciliation | Matching your records to the bank or MoMo statement |
| Depreciation | Spreading the cost of a tool over its useful life |
| AFCAS | The GNFS online fire-compliance system |
Logbook
Copy these pages into an exercise book. Your logbook is part of your assessment evidence.
- Unit 1: policy; risk register; inspection report
- Unit 2: bow-tie; HAZOP-lite; contractor checklist; permit; confined-space plan
- Unit 3: emergency plan; drill record; fire walk-round; investigation
- Unit 4: noise note; PPE register; induction and talk
- Unit 5: registration checklist; start-up budget; one-page plan
- Unit 6: cash book; reconciliation; income statement
- Unit 7: forecast; panel feedback
- Every homework, dated
Self-check quiz
- What do the four letters of plan-do-check-act stand for?
- How do you score a risk on a register?
- What does the right side of a bow-tie show?
- What question does a HAZOP-lite ask at each step?
- Who must never enter a confined space to rescue?
- Who may service and tag fire extinguishers?
- Within how many days must an employer report a work accident?
- How do you work out incidence rate?
- What does a PPE register record?
- What is the cost of registering a sole-proprietor business name in 2026?
- What is the difference between mark-up and margin?
- How long must records be kept?
Further reading and sources
What this module does not cover: a first-aid, fire or confined-space certificate; extinguisher servicing; a full ISO 45001 audit; Ghana exposure limits and accident forms (none verified).
Every source used in this manual is listed, with links, in the Teacher Copy.