What is the understanding between the Genesis account and the book of Abraham account of creation? (LDS) There seems to be a clear difference between the Pearl of Great Price and the Bible in terms of creation:

The Pearl of Great Price


  And then the Lord said: Let us go down. And they went down at the
  beginning, and they, that is the Gods, organized and formed the
  heavens and the earth. - Abraham 4:1


The Bible


  In the beginning God created the heavens and the earth. - Genesis 1:1


How does an LDS member interpret this distinction? Why does the Pearl of Great Price change from one God to multiple 'Gods'?

According to Biblical Hermeneutics, The Hebrew scripture implied a plural God ('Elohim') in singular context which in a Protestant/Catholic perspective would be perceived as the Triune God; How is this specific case interpreted from an LDS perspective?  https://hermeneutics.stackexchange.com/questions/8331/why-is-elohim-translated-as-god-rather-than-gods-in-genesis-11

Moreover if Jesus created the world, in Genesis 1:31, the word 'he' is used as a singular alongside 'God saw all he made' while God remains as Elohim in Hebrew acting as a plural in a singular context. Can Elohim be used for both Jesus and The Father in the LDS church? 


  God saw all that he had made, and it was very good. And there was evening, and there was morning—the sixth day. - Genesis 1:31
God
LDS worship one God, the Father, and that we must not have any other gods before Him.  [God the Father, Exodus 20:3] God is also referred to as Elohim, the father of Jesus Christ and our spirits.  Teachings: Joseph F. Smith
Godhead
The trinity consists of 3 distinct and separate beings, united with one common purpose.  God (Father), Christ (Son), Holy Ghost. [Godhead]
The Creation
When the book of Abraham references &quot;the Gods&quot;, saying, &quot;they, that is the Gods, organized and formed the heavens and the earth,&quot; [Abraham 4:1] it refers to those who participated in forming the earth.  LDS believe that Elohim (God) created the world through the son, Jehovah (Christ) [Moses 2:1] and that others participated including Michael (Adam), and a &quot;host of noble and great ones.&quot;  [Christ and the Creation] &quot;The noble and great ones&quot; were spoken of as a subset of the group of intelligences [Abraham 3:22], which the prophet Spencer W. Kimball clarified &quot;That assemblage included us all.&quot;  So, in the context of the creation, &quot;the gods&quot; refers to two or more of Elohim, Jehovah, Michael, and some of us (the noble and great ones).
Four accounts of the creation
The LDS church believes in 4 scriptural accounts of the creation: Genesis, Book of Moses (Pearl of Great Price), Book of Abraham (Pearl of Great Price), the temple account.  This may seem like too many, but the Book of Mormon warns about not being accepting of more revelation in 2 Nephi 29:3-13.  The articles of Faith suggests that the modern bible we have is not translated 100% correctly Article of Faith 8 and for that reason the book of Moses was written through revelation to Joseph Smith [Four accounts of the creation] . Brigham Young taught that &quot;no revelation is ever received in its fullness,&quot; in other words, &quot;no revelation can be defined by any single combination of words.&quot;
Additional References
There is a great talk by LDS Apostle Jeffrey R. Holland about the godhead [The Only True God and Jesus Christ Whom He Hath Sent]