Which of the following sections is NOT commonly found in a business plan?

The correct answer highlights that personal finance records are typically not a standard component of a business plan. A business plan is primarily focused on outlining how a business intends to achieve its goals, which includes sections such as sales goals, prospecting plans, and marketing strategies. These sections detail the business's objectives, the strategies for acquiring and retaining customers, and the promotional methods that will be employed to enhance visibility and sales.

While individual financial information may be relevant for the owner when considering overall business viability or personal investment in the business, it is not necessary to include detailed personal finance records within the formal business plan itself. A business plan is intended to communicate the vision and direction of the business to potential investors or stakeholders, focusing on business metrics and strategies rather than the owner's personal financial status.