Hi Zaman,
As a function there is are no difference between the Named and the Numbered AC, so both function the same way as to what you have learned in our lessons.
The only difference is that on the named ACL’s you can put a better descriptive rather than putting numbers. For example, if you want to deny http traffic than you can name the named ACL something like:
ip access-list extended Deny_HTTP
This can give to your as an administrator a better idea of what this ACL is doing.
Another point is that in the old IOS it wasn’t possible to edit numbered ACLs, so if you wanted to change an entry then you had to remove the whole ACL and make it again, while on the named ACLs editing was & still possible. Nowadays both numbered and named ACLs can be edited without the need to change the whole configuration from the router.
The last point is that number ACLs are limited with range of numbers for both standard & extended while named ACL’s are not.
Hope I could answer to your question.