Power wire from the ignition switch goes to coil's (+) terminal.
If it's the correct coil it does not require an external resistor, so there's no problem with using a jumper wire from the battery direct to the coil and starting and running it to check it out.
The electrical path from the ignition switch to the coil includes the PTO switch and the seat switch, so there's lots of potential problems that could be keeping the ignition system from getting power. I have a Technical Manual, but it's a paper copy, but I can get it and post a wiring diagram if needed.
On another note, once you get it running, spark timing is set using a timing light and varying the breaker point gap, which is covered in the engine manual linked below. (In .pdf format.)
Late timing can cause excessive engine heating and loss of power, early ignition timing can cause ''spark knock'' and piston damage, so it's important to set it correctly.
https://resources.kohler.com/power/kohler/enginesUS/pdf/tp_2379.pdf