first we have to tell them about the usage of simple present..
so the usage is
1. daily activity, e.g : I go to school everyday
2. habitual, e.g : I always get up at 6 AM
3. fact, e.g : the earth is round.
actually all of them interrelated..
after that. you have to tell them about "SUBJECT" in pronoun.
then we can continue to tell them if in tenses itself has 2 different type. I mean "THE NOMINAL" and "THE VERBAL".
first. we tell them about nominal sentence.
1. tell them what the usage of nominal
2. tell them about TOBE
3. give them the formula
4. give the example.
note : if they ask about "What the function of tobe?" so, of course we have to tell them it all, like what the usage and give the example.
second, then tell them about the verbal.
1. the usage
2. the formula
3. and remind them about the usage of "S/ES" in the end of the verb and the usage of "DO/DOES" so they can understand what the different..
so in the end..
we have to tell the conclusions about the different between "NOMINAL SENTENCE" and "VERBAL SENTENCE" in PRESENT.
and don't forget to tell the time signal in present.
so, that's my experience when i teached my students...