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Registration Expenses are Preliminary expenses and should be writtenoff in 5 consective years.
Add company registration expenses to capital account, debit it in profit and loss account, post it in cash book and add it to trial balance and open an individual ledger company registration expenses account. It is an expense and can also become an asset later if goodwill is gain after company name registration.
These are the preliminery/ Incorporation Expenses and it will be treated as assets and wroteoff on yearly basis
It is recorded as a capital expense (an asset)
