1. Pull of air cleaner. Smell Gas? Probably got fuel.

2. Timing light on plug one? Flashes - then has spark.

No flashes, hook a light to the positive of coil? Perhaps no electricity to coil if no light. (Or use a meter and look for 12v)

Those are good starting places. If you don't have a timing light hold plug against block and have assitant crank engine over. If no flashes then check power to coil.