Sales Agreements depend on the core commercial master-data structure required to identify the customer, relevant contacts, products being negotiated, and the price book governing those products. Therefore, the foundational objects are Accounts, Contacts, Products, and Price Books.
The Account identifies the customer or commercial partner with whom the long-term agreement exists. Products represent the goods included in the agreement, while Price Books provide the applicable pricing framework. Contacts support the people associated with the customer relationship. These objects form the foundation on which Sales Agreement records and Sales Agreement Product records operate.
Orders are important when Sales Agreement actuals are calculated from customer purchases, but Orders are not a prerequisite simply to establish the Sales Agreement object structure. Likewise, Opportunities can precede a Sales Agreement and may even be converted into one, but an Opportunity is not mandatory for creating and managing all Sales Agreements.
Salesforce's Manufacturing Cloud sharing and object model documentation separately identifies Account, Contact, Product, Price Book, Order, Opportunity, and Manufacturing-specific objects, reflecting their distinct functional roles rather than making Orders or Opportunities mandatory prerequisites for every agreement.
Study Guide references/topics: Configure and Build — Sales Agreement Foundations; Manufacturing Objects; Accounts; Products; Price Books.