diff --git a/erpnext/stock/doctype/item/item.js b/erpnext/stock/doctype/item/item.js
index 59235ab..f60a5f0 100644
--- a/erpnext/stock/doctype/item/item.js
+++ b/erpnext/stock/doctype/item/item.js
@@ -41,13 +41,13 @@
 // Expense Account
 // ---------------------------------
 cur_frm.fields_dict['purchase_account'].get_query = function(doc){
-  return 'SELECT DISTINCT `tabAccount`.`name` FROM `tabAccount` WHERE `tabAccount`.`debit_or_credit`="Debit" AND `tabAccount`.`group_or_ledger`="Ledger" AND `tabAccount`.`docstatus`!=2 AND `tabAccount`.`is_pl_account` = "Yes" AND `tabAccount`.%(key)s LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50'
+  return 'SELECT DISTINCT `tabAccount`.`name` FROM `tabAccount` WHERE `tabAccount`.`debit_or_credit`="Debit" AND `tabAccount`.`group_or_ledger`="Ledger" AND `tabAccount`.`docstatus`!=2 AND `tabAccount`.%(key)s LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50'
 }
 
 // Income Account
 // --------------------------------
 cur_frm.fields_dict['default_income_account'].get_query = function(doc) {
-  return 'SELECT DISTINCT `tabAccount`.`name` FROM `tabAccount` WHERE `tabAccount`.`debit_or_credit`="Credit" AND `tabAccount`.`group_or_ledger`="Ledger" AND `tabAccount`.`is_pl_account` = "Yes" AND `tabAccount`.`docstatus`!=2 AND `tabAccount`.`account_type` ="Income Account" AND `tabAccount`.%(key)s LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50'
+  return 'SELECT DISTINCT `tabAccount`.`name` FROM `tabAccount` WHERE `tabAccount`.`debit_or_credit`="Credit" AND `tabAccount`.`group_or_ledger`="Ledger" AND `tabAccount`.`docstatus`!=2 AND `tabAccount`.`account_type` ="Income Account" AND `tabAccount`.%(key)s LIKE "%s" ORDER BY `tabAccount`.`name` LIMIT 50'
 }