It is used to tell current status of something

 

Example

  1. He is an accountant
  2. They are lawyers
  3. We are friends
  4. She dances well
  5. I am a teacher
  6. He writes letters
  7. I speak Hindi

 

TYPES OF SIMPLE PRESENT  

Hence, words in which 'is', 'am' and 'are'  are Simple Present

Also sentences in which first form of verb is used are Simple Present

Example

dances, writes, speak

( Note : Sometimes we use s and some times we do not use s)

 

Simple Present Tense Rules.jpg

 

Is, Am, Are Rules and Examples

This we have already learnt in Verbs

1.jpg

 

 

 

 

 

More Examples of Is, Am, Are

View

 

Now Lets learn the Other Types of Simple Present 

where we sometimes use 's' and sometimes do not with first form of verb.

Click next

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.