H. Terms of sale
1. EX works, FOB, FAS, C&F, CIF
2. Advantages / disadvantages of each
I. Methods of payment
1. Cash in advance
2. Open accounts
3. Consignment sales
4. Sight, time, or date drafts
5. Letters of credit
II. Pro forma financial statements and budgets
A. Marketing budget
1. Selling expense
2. Advertising/promotion expense
3. Distribution expense
4. Product cost
5. Other costs
B. Pro forma annual profit and loss statement (first year through fifth year)