How to record a sale performed before incorporation?

Kitty Boxx

New member
I'm a first year commerce student and have been given a "company" to create its financial statements. The company was incorporated in May of 2007. The clear assumption is that it was a proprietorship/partnership prior to this because a delivery made in 2005 was not invoiced.

My question is, would this 2005 transaction, recorded in 2007 affect all relevant accounts just as if it were a 2007 transaction of the incorporated business? Or do additional measures need to be taken to correctly create the financial statements?
 
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