I don't understand why in one balance sheet, non current assets on credit side and current on debit like inventory and on the other one current assets like inventory on credit but others on debit? what affects it ?

Non-current assets Motor van/Land & buildings etc Current assets X Inventory X Receivables X Cash at bank Cash in hand X X X Capital account Balance at 1 January 20X6 Add: Net profit for year Increase in capital X X X Less: Drawings for year X Non-current liabilities Current liabilities X Payables | X 58 150 Rent 2900-800+400 50850 Wages General expenses Bad debt expense Bad debt provision: decrease 4500+800-1000 2.500 4,300 10,600 10.900 300 10) Profit for the year 8,590 Company A: S of FP at 31.12.Xa 22,260 Current assets: Inventory (27,900/1.5)-4o0 Receivables 9800-300 18,200 Less: bad debt provision 9,500 2% of 9,500 190 Prepaid rent 9,310 1/4 of 4,000 1,000 Bank 1,400 Total assets 29,910 Liabilities & equity Current liabilities: Payables Accrued electricity 4,250 1/3 of 1,200 400 4,650 Equity: Share capital Share premium Retained profits 500 1,500 23,260 1,000+22,260 25,260 29,910