How Start Up Expenses to record in Accounting?

Your information is incorrect. Start-up costs should be expensed as incurred. You also need to know the definition of start-up costs.

Start-up activities are one-time activities an entity undertakes when it opens a new facility, introduces a new product or service, conducts business in a new territory or with a new class of customer or beneficiary, initiates a new process in an existing facility or commences some new operation. Start-up costs also do not include fixed assets (capitalized) or merchandise inventory (expensed as cost of goods sold as used).

Under this definition all the costs that you've listed would not be start-up costs but rather normal business expenses. Either way they would be expensed.

Are you operating under cash or accrual accounting method?

Which expenses have been paid?

Edit: Sorry, I misread the first time around. I thought you had prepaid expenses for some reason.

a) Rent of the place Ist. May 2012 to 30th. April 2013

Debit rent expense, credit cash

b) Renovation of the place

Debit buildings, credit cash (or loans payable)

c) Trad License Fee

Debit licenses, credit cash

d) Electricy bill May 2012

Debit utilities, credit cash

e) Salary of the staff for May 2012

Debit salary expense (break down between salaries and taxes), credit cash

None of the items you mention appear to be start up expenses. If the license has to be renewed every year, it is an expense rather than a start up expense. Renovation will increase the value of the building, so that causes an increase the the asset.