Genesis chapter 1, vs 1

… in the beginning … God created …  את  … the heavens … את  … the earth …

1:1 בראשית ברא אלהים את השמים ואת הארץ

… so … the second ALEF-TAV occasion in this verse has a prefix VAV … this is still an ALEF-TAV occasion and with the VAV prefix … in our analysis … the accented meaning is an emphasis on God creating two distinct things … the heavens … and … the earth … it is not unusual to find this prefix … VAV … on an ALEF-TAV occasion translated to English as … and … 

John chapter 1, vs 1 

… in the beginning was the Word … and … the Word was with  את  God … and … the Word was God …

בְּרֵאשִׁית הָיָה הַדָּבָר וְהַדָּבָר הָיָה אֶת־הָאֱלֹהִים וְהוּא הַדָּבָר הָיָה אֱלֹהִים

… so … note that the MAQAF is from the ALEF-TAV occasion to ELOHIM ( God ) …