The document outlines five phases of software testing: development, system and integration, user acceptance, implementation, and regression testing. It describes unit testing as focusing on testing individual code units for functionality and reliability. Unit tests are conducted during the development phase using structural or functional techniques. Entry criteria for unit testing include having 80% complete and approved business requirements, a finalized technical design, and an established development environment. Exit criteria include holding a testing transition meeting where developers sign off and receiving project manager approval.