Morning all

I need some help here. I want to start bookkeeping processing on pastel. The company was opened in 2012 according to the CK documents but only opened a bank account at the end of 2013. From 2012 to end of 2013 the director was using his own personal account. He submitted his personal ITR12 for 2013 and 2014 including the business income and expenses. Should I start processing on pastel from 2012 using his personal bank statements and credit his loan account or should I just start when the business account was opened? I hope I'm making sense.