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The non_current assets are company's assets which will take time to get its cash value. It can include machineries, properties such as building and lands, computers, big vehicles such as buses, and so on. This kind of assets is known as tangible assets. There are also the non_tangible assets. It can be the brand name, the patents, or the copyrights.
Needless to say, for a company to be profitable, the liabilities need to be lesser than the assets. The difference in amount shows the 'net worth' of the company. If you are new to such sheets and wondering how it is done, you can search the internet for many sheet examples. A typical company statement of financial position presents assets and liabilities in 2 different sections and the total should always balance. If the sheet does not show the same amount in both assets and liabilities, it has to be redrawn.
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