Although both of these sounds the same when spoken out loud, 'je serai' is the first person singlular simple future conjugation of 'etre' - 'to be', (as in 'je serai, tu seras, il/elle/on sera, nous serons, vous serez, ils/elles seront') whereas 'je serais' is the first person singular conditional conjugation of the same verb (as in 'je serais, tu serais, il/elle/on serait, nous serions, vous seriez, ils/elles seraient'.