User controls are created using .ASCX in ASP.NET. After .ASCX file is created you need to two
things in order that the ASCX can be used in project:.
• Register the ASCX control in page using the <percentage@ Register
directive.Example
<%@ Register tag prefix="Accounting" Tag name="footer"
Src="Footer.ascx" %>
• Now to use the above accounting footer in page you can use the below directive.