Accounting question: Switching retirement account managers

[Michael DeBusk]

My employer recently switched account managers for our retirement 
funds. There were a few days to transfer the account, and the price went 
up a bit in the meantime, so I didn't end up with as many shares as I 
had. (The fund is the exact same one.)

Being as I never took possession of the money, how do I account for the 
"missing" shares? Should I show it as a sell and a buy? That seems the 
simplest approach, but it isn't exactly accurate, because I've got many 
years of unrealized gains in there.

I gotta say, I wish there had been a weird market crash during those 
few days and a remarkable correction immediately thereafter, rather than 
the teeny upward tick of the fund price that happened. ;)