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the table of contents plays a very important function in the business plan is it needed no but I often tell my clients that they probably should put it in the table of contents will always come after the executive summary because remember the executive summary is our introduction to the business and what were looking for from a lender or investor its how we capture the interest of the reader and quite frankly opening up a business plan to the table of contents is not very exciting so always start with these active summary and then have the table of contents after now that works out perfectly because if the reader is interested in the business after reading the executive summary flipping to the table of contents is going to let them know which sections are in the business plan and where to find them now interestingly enough the executive summary always goes first and the financial section always goes last because those are the two arguably most important pieces of a business plan and
