だ/です

(A) is B
Bです/だ

Please read Pronouns and Nouns first. 
だ (da) and です(desu) are verbs that mean “to be”. The English equivalent is “is“, “am“, or “are” You can simply use Noun + だ/です to make a very basic sentence.
You may use either for now, the difference between the two is discussed more here. 

です(desu) is the polite (not formal) version of だ(da). You should use です(desu) by default.

• せんせいです。（sensei desu) – (I am a) teacher.
• かわいいです。(kawaii desu) – (something) is cute.
• おとこだ。 (otoko da) – (someone) is a man.