There is / There are

For inanimate objects (objects, plants...), end the sentence with ~が あります  ga arimasu

木 です。
ki desu.
It's a tree.  [lit. tree is.]  

 あります
ki ga arimasu.
There is a tree(s).  

For living things (people and animals) use ~が います ga imasu.

ねこ  います
neko ga imasu.
There is a cat(s).  

To show the negative just add -sen to the end

あります arimasu Arrow Image ありません arimasen
Another more casual form of arimasu
that you don't have to learn now is...
ある aru 
Arrow Image ない nai

 

います imasu Arrow Image いません imasen
Another more casual form of imasu
that you don't have to learn now is...
いる iru 
Arrow Image いない inai

Maybe you know these useful phrases: 

お願い が ありますonegai ga arimasu. I have a favor to ask.
問題ないmondai nai. No problem!  [this is the casual form of arimasen]