What will be the treatment of expenses like car rent, office rent etc before company registration?

the treatment of expense will be Expense ( rent ) Dr cash Cr

under preliminery expenses and write off year by year

Pre opertating Expense and shuld be write off accordingly..

company registration and starting of operation are two different events.
if registration and operation are same then it will be treated as preliminary expenses.
if operation started before registration then it is normal expense.

Preliminary expenses: All the costs that are incurred when a company is formed.

it can be treated as Administrative Expense or preliminary expenses depending on company's policy.
If company wishes all of its expense to be capitalized before starting its operation or registration of the company it may be treated as preliminary expenses which will be adjusted with the revenue generating year or directly recorded as administrative expense.

these are considered as preliminary expenses and written off every year according to the company's policy.

Should be accounted as an Pre Operating Expenses in a profit & Loss account..

 

 

Expences incurred before commencement of Business.  Allowable business expences are expences that you can claim as dedeuction.

Preoperating expenses are expensed

These are pre-operative expenses and has to be capitalized and write off accordingly

Here one thing need to be clarify that what is pre-operative and preliminary expenses 

 

Pre-operative==expenses before operation /establishment start preliminary==introductory, preparatory expenses after establishment.