PowerPoint is a presentation program developed by Microsoft that allows users to create slideshows with visual elements like tables, charts, pictures, and videos to aid in memory and engage multiple channels. It is commonly used for presentations but has received some criticism for overuse of flashy elements. Effective PowerPoint presentations treat the audience as most important, spread and move the message clearly, help the audience understand the presenter's point, use visuals and design as support rather than decoration, and are practiced before delivering to the audience. Tips for preparing PowerPoint include keeping backgrounds subtle, using bullet points over paragraphs, limiting transitions and colors, and checking for spelling and grammar errors.