capital gain on share transactions

A couple of years ago I transferred my stock holdings from one online broker to another and in doing so the new broker doesn't have my original stock purchase prices for the origional shares transferred over to them.

During the year I have sold some of these old stocks and when the new online broker has issued me with my annual tax statement it is missing the capital gain/loss on these transactions.

To help my accountant out I have done some calculations regarding the capital gain/loss on these share transactions and in my calculations I have excluded the brokerage amounts.

My mate tells me that my calculations are incorrect as the calculation should be done on the all up cost, which includes the brokerage on both the purchase and sale.

Can anyone shed some light on this matter for me please?

Cheers
Wombat