Parts of a paragraph.

Paragraphs have three principal parts.  These three parts are the topic sentence, body
sentences, and the concluding sentence. Start of a paragraph should be indented. Indentation
determines the distance of the paragraph from either the left or the right margin. A space at
the beginning of a written line or paragraph is called indentation and the beginning of a
paragraph must be indented.

Topic sentence.

 The topic sentence is the first sentence in a paragraph. It introduces the main idea of
the paragraph.
 It summarizes the main idea of your paragraph and indicates to the reader what your
paragraph will be about.
 A topic sentence usually comes at the beginning of a paragraph; that is, it is usually
the first sentence in a formal academic paragraph. Not only is a topic sentence the
first sentence of a paragraph, but, more importantly, it is the most general sentence in
a paragraph.  What does "most general" mean?  It means that there are not many
details in the sentence, but that the sentence introduces an overall idea that you want
to discuss later in the paragraph. 
  A topic sentence is a sentence that indicates in a general way what idea or thesis the
paragraph is going to deal with. Although not all paragraphs have clear-cut topic
sentences, and despite the fact that topic sentences can occur anywhere in the
paragraph (as the first sentence, the last sentence, or somewhere in the middle), an
easy way to make sure your reader understands the topic of the paragraph is to put
your topic sentence near the beginning of the paragraph. Regardless of whether you
include an explicit topic sentence or not, you should be able to easily summarize
what the paragraph is about.

Example:

There are three reasons why Canada is one of the best countries in the world. First,
Canada has an excellent health care system. All Canadians have access to medical services at
a reasonable price. Second, Canada has a high standard of education. Students are taught by
well-trained teachers and are encouraged to continue studying at university. Finally, Canada's
cities are clean and efficiently managed. Canadian cities have many parks and lots of space
for people to live. As a result, Canada is a desirable place to live.
Supporting sentences.

 They come after the topic sentence, making up the body of a paragraph.
 They give details to develop and support the main idea of the paragraph. One should
give supporting facts, details, and examples.
 The only sentences in a paragraph that are not supporting sentences are the first (the
topic sentence) and the last sentence (the concluding statement, which summarizes
what you have just said).

Example:

There are three reasons why Canada is one of the best countries in the world. First, Canada
has an excellent health care system. All Canadians have access to medical services at a
reasonable price. Second, Canada has a high standard of education. Students are taught
by well-trained teachers and are encouraged to continue studying at university. Finally,
Canada's cities are clean and efficiently managed. Canadian cities have many parks and
lots of space for people to live. As a result, Canada is a desirable place to live.

The Concluding Sentence

 The closing sentence is the last sentence in a paragraph.

 It restates the main idea of your paragraph. Restate the main idea of the paragraph
using different words.

 In formal paragraphs a sentence at the end of the paragraph summarizes the

information that has been presented.  This is the concluding sentence. One can think
of a concluding sentence as a sort of topic sentence in reverse.

Example:
There are three reasons why Canada is one of the best countries in the world. First, Canada
has an excellent health care system. All Canadians have access to medical services at a
reasonable price. Second, Canada has a high standard of education. Students are taught by
well-trained teachers and are encouraged to continue studying at university. Finally, Canada's
cities are clean and efficiently managed. Canadian cities have many parks and lots of space
for people to live. As a result, Canada is a desirable place to live.