Assertion (A)- The Introductory profile in a business plan begins with the "mission statement".
Reason(R)- The entrepreneur describes the size, scope & nature of the business in the description of venture/business venture.

A is incorrect, but R is correct

Introductory profile /general introduction: This is the title or cover page that provides a brief summary of business plan's contents. The information of general nature contained in the introductory profile includes: a) Entrepreneur's bio-data: Name and address of the promoter• His/her qualifications,• Experience and other capabilities• In case of partners – their names, number, addresses, designation etc. individually.
Description of venture/business venture: This section of the business plan generally begins with the "mission statement" by the entrepreneur describing the size, scope and nature of the enterprise.