Transferring Assets from a Sole Trader to Ltd

HI All

I am after some advice. I have a client in the retail industry who was set up for her first year as a sole trader. After this first year she set the business up as a Limited Company. As she already had business bank accounts everything continued as normal really with this transition.

Luckily she did do a stock take on her purchases at this point the company moved to a limited company.

From a tax point of view I am aware there is an incorporation relief and I can transfer the stock and assets over at market rate by election. However, from the accounting side, what would the double entry be? I currently have added the Fixed assets, Stock items, opening bank balance, liabilities of credit cards (which have been used to pay for the stocks), and have put the double entry to a new DLA at the moment.

Any help on this would be greatly appreciated.