Section 7: Financial Plan The financial plan section is the most important section of the business plan, especially if you need debt financing or want to attract investors. The financial plan has to demonstrate that your business will grow and be profitable. To do this, you will need to create projected income statements, cash flow statements, and balance sheets. For a new business, these are forecasts. A good rule of thumb is to underestimate revenues and overestimate expenses.
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literary elements are the essential parts needed to tell any story; they include theme, conflict, characterization, setting, style, and tone. characterization is used by authors to make characters come to life by either describing or highlighting characters traits. characterization is certainly one major literary element harper lee ties to key coming-of-age scenes in the novel to kill a mockingbird and develop her coming-of-age theme.throughout the novel, all three of the major child characters