Pre-operating expense

[Ali78]

In a recently incorporated company , how would you treat Company's Incorporation Expenses(Fee paid for incorporation certificate) which have been paid for by the Director through a Payorder from his personal bank account.

The Company did not have a bank account till that time.
How can u record these pre incorporation expenses without crediting bank/cash??

is it ok to pass this entry

pre incorporation exp DR.
Loan from director CR.

In that case how can we settle the Loan from Director account??

I also want to know whether Pre Incorporation exp should be capitalised or not??