I am setting up as a sole trader and purchasing a licence to run a well known franchise part time. I've just opened a business account and I am wondering from an accountant/tax mans perspective, is any money that goes in from the start (if I were to lodge a sum of my own money that will be used towards my initial set up, supplies, clothes etc ) automatically be seen as taxable/accountable income or will they be only looking at transactions from date I begin trading?