When developing a business plan, there is not one singular type of form to utilize. Rather, there is a wide level of discretion in the manner in which the business plan is drafted. Nevertheless, a business plan should always contain certain provisions. The business plan should include the mission statement of the business. Furthermore, the plan should contain any market research performed, and how the proposed business will be distinguished from these existing businesses. Also, the business plan should include a discussion of how the business will be managed, how marketing will be achieved and where the start up capital will come from. In addition, the plan should contain a financial summary which is verified by an accountant. This is especially important where the business plan will be offered to the general public.