How many types of assets and liabilities.what are they?

There are many types of assets and Liabilities.

Assets can be classified into a few general categories.
Current Asset - cash or other item that can be converted into cash within one year or operating cycle. Like Accounts receivable because you expect to paid by the customer within a short amount of time. Also Supplies because supplies will be used by the business within a short amount of time.

Long-term assets are assets which can be converted into cash after one year like a long term investment.

Fixed assets are land, equipment, machinery used in the business

Intangible assets are assets that a business owns that do not have physical substance like Goodwill, Copyrights, Patents, etc.

Liabilities - there are 2 basis types.

Current Liabilities are something you owe and is expected to be paid within one year or operating cycle like rent, taxes, accounts payable, etc.

Noncurrent or Long-term liabilities are things that are expected to be paid after one year or operating cycle like the tong term portion due on a mortgage payable.