The particle と is most commonly understood to mean 'and', which is often its correct translation. More fundamentally, と establishes a 'collective' link between items (A) and (B). This connection can signify that things exist side-by-side (translated as 'and'), or that an action is performed jointly (translated as 'with').

This section will concentrate on its use as 'and'. A detailed explanation of と as 'with' can be found here.

• 本(ほん)と雑誌(ざっし)。
  A book and a magazine.
• 友達(ともだち)と話(はな)す。
  I talk with my friend.

と must follow each noun it connects in a list. However, when listing multiple items, the final と is frequently dropped.

• 机(つくえ)と椅子(いす)とベッドもある。
  There is a desk, a chair, and a bed too.

As shown in this sentence, the particle と is not needed after the final item in the list (bed), though including it is grammatically more formal. In everyday speech, this last と is nearly always left out.