Shares issued to promoters for consideration other than cash is debited to-

The correct answer is: A. Promoter’s account

Shares issued to promoters for consideration other than cash are debited to the promoter’s account. This is because the promoter has provided value to the company in exchange for the shares, and this value should be recorded in the company’s accounts.

The other options are incorrect because:

• Goodwill account is used to record the difference between the purchase price of an asset and its fair value.
• Preliminary expense account is used to record expenses that are incurred before a company starts trading.
• General expense account is used to record general expenses that are not directly related to any particular product or service.