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If you have spent any time and effort at all on a company logo, slogan, or other identifying graphic or text, the cover page is the place to highlight it. If you haven't considered these basic marketing tools, we strongly suggest that you do so. Building an identity is vital if you want people to recognize and remember your business.
In addition, the cover sheet contains all the usual and appropriate identification information about the business. This includes business address, telephone numbers, facsimile numbers, etc. The cover sheet should state the date that the plan was prepared, and the period it covers. It should identify the person to contact regarding any questions about the plan (generally, you). If you have prepared multiple copies of your business plan, you might also put a copy number on the cover page to help you ensure that none go astray.
The table of contents should clearly and simply lead a reader to each of the documents in the plan. Be sure that page numbers are accurately reflected. If the plan is large, consider dividing it up into separately numbered sections, if that will make it easier for readers to reference specific documents. For smaller plans, just numbering the pages in sequence is fine. If your table of contents is more than one page long, reconsider the length of the entries, the length of your plan, and the number of documents you've included.