Test plan is a strategic document in order to do testing.
it consists of test plan id, reference documents,Revision
history,Test schedules,Test Item,Test
process,Resources,Risks and mitigations,Training..those type
of info..

test plan is company lever docutment it defines object, 
scope, resourse and scheduling the testing process.  
testplan identifies test items, testing approch, features 
to be tested,..
this document maintain good relationship between client and 
testing team 
contents:
objective, scope, test approach, entry cryteria, resources, 
exit criteria, roles and responsibilities, testing tasks,
need any tools,deliverable, reverences, signoff

test plan is a doc. That gives entaire idea about the 
testing. it mainly consists of Objective, scope, 
approches,and focus of the s/w testing efforts, .it mainly 
consists of Objective : it specifies goal.
scope : How to fullfil the objective and that are the 
process we need to impliment.
Approch: what are the testing approches and testing 
techniquecs we need to take
pass/fail: createrial
entry/ exit creatirial.
schedules.
risk anlysys:
which features to be te not to be test:
which deliverable we need to submit at the end of testing:
which to we need to use :

Test plan:It describes how testing will be accomplished.It 
is very essential for effective testing and it will take 
about one third effort of the total test effort.It is a 
contract between the testers and the project team and user 
describing the role of testing in the project.
It consists of
1)Test scope 2)Test Objectives 3)Assumptions 4)Risk Analysis
5)Test Design 6)Roles and responsibilities 7)Test schedule 
and resources 8)Test Environment 9)Communication approach
10)Test Tools

it consists

1.1 Introduction:	5

1.2 Scope:	5
1.3 Features to be tested:	5
1.4 Features not to be tested:	5
1.5 Test Strategy	6
1.5.1 Black box testing:	6
1.5.2 Smoke/sanity testing	7
1.5.3 Functional testing	7
1.5.4 Compatibility testing:	7
1.5.5 Web testing:	7
1.5.6 System testing:	7
1.5.7 Recovery testing:	8
1.5.8 Security testing:	8
1.5.9 Load testing:	8
1.5.10 Volume testing:	8
1.5.11 Stress testing:	8
1.5.12 Performance testing:	9
1.5.13 Retesting	9
1.5.14 Regression testing	9
1.5.15 GUI testing	10
1.5.16 Cofiguration testing	10
1.5.17 Database testing	10
1.5.18 Ad-hoc testing	10
1.5.19 Exploratory testing	11
1.5.20 User interface testing	11
2.1 Suspension	11
2.2 Resumption Criteria:	11
2.3 Entry criteria	12
2.4 Exit criteria	12
3.0 Environment	13
3.1.1 Workstation	13
3.1.2 Application Server	13
3.1.2 Database server	13
3.2 Software Required	13
3.3 Roles and Responsibilities:	14
3.4 Test schedule:	14
3.5 Deliverables:	15
3.6 Training plan:	16
4.1 Risk Management:	16
4.2 Control Procedure:	16
4.2.1 Reviews:	16
4.2.3 Defect Reporting:	16
4.2.4 Defect Prevention Meeting:	17
4.3 Dependency:	17
4.3.1 Personal	17
4.3.2 Software:	17
4.3.3 Hardware:	17
4.3.4 Test Data:	17
4.4 Approval:	18

this is my current p

It contains item to test

Consist
1)Revision history
2)Introduction
3)Objective
4)Process
5)Test Strategy
6)Entry/Exit Criteria
7)Schedule
8)Milestone
9)Deliverable
10)Commands

Test plan: it is a statagic document. It consists of 
objectives ,scope ,approach and focus in software testing 
effort.
          it is prepared by Test Lead
in this phase he will prepare Test plan Document.Here he 
has follows the below approachs
                    1. what to test
                    2. who to test
                    3. how to test
                    4. when to test.