あるis used when we are talking about non-living things, such as a building, a possession or an event that is going to take place. Unlike other Japanese verbs, ある uses the particle に instead of で to indicate location. Let's look at the sentence formation when using ある:
(place に) thing が ある
The place + に is optional: sometimes we may use a ある sentence and we do not have a specific location. For example:
えんぴつ が あります (enpitsu ga arimasu) There is a pencil (this can also mean I have a pencil).
If we want to specify a location, it goes before:
あそこ に えんぴつ が あります (asoko ni enpitsu ga arimasu) There is a pencil over there.
The conjugation of ある works like other regular Japanese verbs. Let's go over how to form the positive and negative in present tense and past tense:
Present Tense, Affirmative: あります
Present Tense, Negative: ありません
Past Tense, Affirmative: ありました
Past Tense, Negative: ありませんでした
So let's go over each of the different sentences where ある can be used:
An item in a certain location: おおさか に おいしい たべもの が あります。
(Oosaka ni oishii tabemono ga arimasu) In Osaka, there is delicious food.
Item you own: コンピューター が あります
(Conpyuutaa ga arimasu) I have a computer.
Event that will take place: あした は コンサート が あります
(Ashita wa consaato ga arimasu) Tomorrow there will be a concert.