If the subject on which you are writing is of slight extent, or if you intend to treat it very briefly, there may be no need of subdividing it into topics. Thus a brief description, a brief summary of a literary work, a brief account of a single incident, a narrative merely outlining an action, the setting forth of a single idea, any one of these is best written in a single paragraph. After the paragraph has been written, it should be examined to see whether subdivision will not improve it.

Ordinarily, however, a subject requires subdivision into topics, each of which should be made the subject of a paragraph. The object of treating each topic in a paragraph by itself is, of course, to aid the reader. The beginning of each paragraph is a signal to him that a new step in the development of the subject has been reached.