Book keeping and Accounting for Properietory Business

Hello
I have started my HR consultancy business in the month wef 01-Oct-10. Before this period, Iwas a Human Resource professional for the last ten years. I have a few questions :
1) What are the books & records to be maintained for proprietory business ?
Note: a) Iam already maintaining a cash book with receipts & expenses maintained in it.

- you have to maintain mercantile sytstem of books of accounts viz cash/bank book, ledger, and prepare final accounts yearly basis.

b) I have a current acount opened in the name of my company & Iam recieving all payments through cheques.

Please specify if any other record or register else is to be maintained from commercial laws or Income Tax angle.

if your services exceed 10L per annum then u r liable to get registered with service tax and liable to collect and pay service tax on your bills.
 
2) Can I show my expenses curtailed towards setting up my business as "business expenses" while I was an employee before the period of Oct 2010?
Note: There are some preliminary expenses like domain name registration, web hosting charges etc which I had curtailed while I was still an employee.

- as its deemed that while in employment u have either filed return of incometax or submitted form 12B for TDS purpose,

upto the last return filed / year when TDS deducted, u can not claim anything, however after that cut off date, u are eligible to claim expenses made towards company expenses. 

Thanks in advance for your response
regards
Sunil Gaikwad