A third Guide Item, one for the Cover, is assigned by the software, so we don't have to worry about it.
The writer of the book has the option of choosing the "start" location.
Some writers prefer their book to open at the Preface, some at the Title Page, and others prefer the first page of the first chapter.
In MS Word 2010, start by clicking your cursor at the point where you want to place a Guide Item, then select Bookmark from the Insert tab on the Ribbon Menu.
Ribbon Menu Insert| Bookmark
In the dialog box that appears, type the name of the Guide Item that you want to insert at the point where you have your cursor. (That is "start" for Start or "toc" for Table of Contents)
Notice in the image below, that my cursor is at the beginning of Chapter One, and I have just typed "start". When I click "Add", my "start" Guide Item will be placed at that point.
I go through the same procedure to place a Bookmark for the Table of Contents, and name the Table of Contents Guide Item, "toc".
Notice in the image below, that I have already placed a bookmark at the Table of Contents, as identified by the vertical bar at the bookmark... just to the left of the title "Table of Contents".
That's all you have to do. The software will take care of the rest.
Now, when someone is reading your book, they have the ability to jump to the Table of Contents... or back to the beginning, from anywhere in their Kindle eBook.
How to Create and Download a Sample of Your Kindle Format eBook
Amazon Self-Publishing Help
Kindle has the option to "Go To” the cover image, beginning and the Table of Contents of your book, anywhere from the content. These are defined by what is known as "Guide Items." If you upload a cover image, the first Guide Item will be set automatically. To define the other Guide Items, follow the below steps:
For the Beginning:
Place the cursor where you want the book to start, click on “Insert > Bookmark.” In the "Bookmark name:" field, type “Start” (without the quotes) and click "Add."
For the Table of Contents:
Place the cursor at the beginning of the first entry in the Table of Contents. Click on “Insert > Bookmark.” In the "Bookmark name:" field, type “TOC” (without the quotes) and click "Add."