The difference between current asset and non current asset?

Current asset is primarily a cash or anything that will be converted into cash in period no longer than 12 months. This could be for example a stock in your storeroom which you may process and sell, the money you collect from your debtors (as recorded in Accounts receivable), etc.

Non current asset (also called fixed assets) is anything of monetary value that represents future benefit to the business for period no shorter than 12 months. Examples are land, building, car, machinery, plant and equipment.