Question

Is unused stationery a current asset or non-current asset???

Answer 1

unused stationary is the opening stock for next accounting period. so it will be considered as current asset and will be shown in asset side of balance sheet.
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Answer 2

Non-current asset

A non-current asset is a resource that the organization obtains or contributes, yet the worth of that speculation doesn't repeat inside a bookkeeping year. These kinds of speculations going on for a long and can't be effortlessly sold into cash and can produce monetary advantages to the organization for over a year. As such, the organization underwrites the expense of the resources or venture for quite a while or numerous years, rather than assessing it inside the extended period of acquisition of the resource. Non-current assets show up yet to be a determined sheet of the organization.