There are dozens of sources that illustrate and advise entrepreneurs on how to build a business plan. Some are rather straightforward. For example, the small Business Research centre on the Internet provides guidance on “How to Prepare a Business Plan That Guarantees Big Profits” (Appendix) while the more pragmatic texts such as Jeffry A. Timmons’ text New venture Creation offer a step-by-step methodology. Most provincial government have “Resource Guides and Checklists” for individual starting a new business that includes guidance for putting together the business Plan. Table 12.3 provides a detailed-Table of Contents as a guide.