Simple business plans are business plans which are not elaborate and provide the basic information about a business. A business plan is a written document which indicates the mission of a business and specifies how the goals of the business will be achieved. A simple business plan will present the way in which the business goals will be attained. The business plan may also include information on the proposed marketing plan for the goods or services offered by the company, any time frames for the implementation of the plan and any details as to the management of the plan. Furthermore, the business plan may contain a financial summary, including a balance sheet, cash flow statement and projections for earnings. Even though the plan may be simple, it is a good idea for the financial information to be generated by an accountant.