Accounting entries for priliminary/pre-operative expenses

For Capitalization of Assets entries will be as follows: Assset A/c Dr xxxx To- bank xxx If purchase on credit entry will be: Asset A/c Dr xxxx To- Supplier xxxx If taken on loan Asset A/C dr xxxx To- Bank xxx To-bank Loan xxx for preliminay/pre-operative expenses incurred : Preliminay Expenses Dr xxxx to-Bank xxxx If the entity is a company then these shud be shown under Other current Assets. If a firm/sole proprietor it shud be shown under Miscellaneous Expnditure.