Which item is least appropriate to place in the description section of a business plan?

• A. Sales forecast
• B. Product or service
• C. Market need
• D. Goals of the business

Answer: (A)

In a business plan, the description section focuses on what the business is and what it offers, who it serves, why there’s a need in the market, and the goals and milestones you aim to achieve. A sales forecast is a projection of future revenue and units sold, using pricing, market assumptions, and growth estimates. Those figures belong in the financial part of the plan, not in the descriptive narrative. Including a sales forecast here would mix numbers with the business concept and can distract readers from understanding the idea, the product or service, the market need, and the goals. The product or service, market need, and goals all fit the description because they lay out what you’re offering, why it’s needed, and what you’re aiming to accomplish.