An NPN or sinking output accepts voltage and sinks it to ground to complete the circuit. A PNP or sourcing output sources voltage and the external circuit sinks it to ground to complete the circuit. A sourcing circuit would be drawn as voltage->switch->load->ground. A sinking circuit would be drawn as Voltage->load->switch->ground. In these cases, the switch could be a transistor.
PNP is sourcing. NPN is sinking. You generally connect NPN to ground and your PLC(or any load)input. With PNP you connect to V+ and to your PLC. Your PLC (load) should have the same ground or V+. Sourcing (PNP) provides a path to +24DC generally. Sinking (NPN) provides a path to 0V DC.
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