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accounting and company matter

This query is : Resolved 
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(Querist)
01 July 2008 treatment of increasing in authorized capital roc fees
where should be shown in balance sheet
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CA Ravi Chawla

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CA Ravi Chawla (Querist)
01 July 2008 1
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
01 July 2008 In profit and loss account as filing fees
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CA Rajesh S

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CA Rajesh S (Expert)
02 July 2008 It can also be shown in Profit & Loss account under rates and taxes
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C.rajesh

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C.rajesh (Expert)
02 July 2008 If it is spent before incorporation it should be treated as preliminary expenses and shown under assets side of the Balance Sheet.

If it is spent after incorporation then it should be treated as general expenditure and debited to fees and charges a/c.
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