いる iru & ある aru verbs [animate & inanimate]
These two verbs are similar in that they both dictate the existence of something. Similar to desu です
iru - used for animate objects, such as humans and animals
aru - used for inanimate objects, such as furniture, books, etc
e.g. (examples from the nihongoUp lesson - broken up to help me understand method.
犬がいます
there is a dog - iru is made into imasu, for polite form, drop the ru - as it is a ru verb.
ほんがあります
there is a book - aru again in formal form, this time the ru = ri, since it drops the u and adds the i.