fix: root type in account map for balance sheet (#36303)

* fix: root type in account map

* fix: fetch gle by root type in consolidated financial statement

* refactor: consolidated financial statement gle query

* fix: filter accounts by root type
diff --git a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
index 0b583a1..7c2ebe1 100644
--- a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
+++ b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
@@ -6,6 +6,7 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder import Criterion
 from frappe.utils import flt, getdate
 
 import erpnext
@@ -359,6 +360,7 @@
 			accounts_by_name,
 			accounts,
 			ignore_closing_entries=False,
+			root_type=root_type,
 		)
 
 	calculate_values(accounts_by_name, gl_entries_by_account, companies, filters, fiscal_year)
@@ -603,6 +605,7 @@
 	accounts_by_name,
 	accounts,
 	ignore_closing_entries=False,
+	root_type=None,
 ):
 	"""Returns a dict like { "account": [gl entries], ... }"""
 
@@ -610,7 +613,6 @@
 		"Company", filters.get("company"), ["lft", "rgt"]
 	)
 
-	additional_conditions = get_additional_conditions(from_date, ignore_closing_entries, filters)
 	companies = frappe.db.sql(
 		""" select name, default_currency from `tabCompany`
 		where lft >= %(company_lft)s and rgt <= %(company_rgt)s""",
@@ -626,27 +628,42 @@
 	)
 
 	for d in companies:
-		gl_entries = frappe.db.sql(
-			"""select gl.posting_date, gl.account, gl.debit, gl.credit, gl.is_opening, gl.company,
-			gl.fiscal_year, gl.debit_in_account_currency, gl.credit_in_account_currency, gl.account_currency,
-			acc.account_name, acc.account_number
-			from `tabGL Entry` gl, `tabAccount` acc where acc.name = gl.account and gl.company = %(company)s and gl.is_cancelled = 0
-			{additional_conditions} and gl.posting_date <= %(to_date)s and acc.lft >= %(lft)s and acc.rgt <= %(rgt)s
-			order by gl.account, gl.posting_date""".format(
-				additional_conditions=additional_conditions
-			),
-			{
-				"from_date": from_date,
-				"to_date": to_date,
-				"lft": root_lft,
-				"rgt": root_rgt,
-				"company": d.name,
-				"finance_book": filters.get("finance_book"),
-				"company_fb": frappe.get_cached_value("Company", d.name, "default_finance_book"),
-			},
-			as_dict=True,
+		gle = frappe.qb.DocType("GL Entry")
+		account = frappe.qb.DocType("Account")
+		query = (
+			frappe.qb.from_(gle)
+			.inner_join(account)
+			.on(account.name == gle.account)
+			.select(
+				gle.posting_date,
+				gle.account,
+				gle.debit,
+				gle.credit,
+				gle.is_opening,
+				gle.company,
+				gle.fiscal_year,
+				gle.debit_in_account_currency,
+				gle.credit_in_account_currency,
+				gle.account_currency,
+				account.account_name,
+				account.account_number,
+			)
+			.where(
+				(gle.company == d.name)
+				& (gle.is_cancelled == 0)
+				& (gle.posting_date <= to_date)
+				& (account.lft >= root_lft)
+				& (account.rgt <= root_rgt)
+				& (account.root_type <= root_type)
+			)
+			.orderby(gle.account, gle.posting_date)
 		)
 
+		additional_conditions = get_additional_conditions(from_date, ignore_closing_entries, filters, d)
+		if additional_conditions:
+			query = query.where(Criterion.all(additional_conditions))
+		gl_entries = query.run(as_dict=True)
+
 		if filters and filters.get("presentation_currency") != d.default_currency:
 			currency_info["company"] = d.name
 			currency_info["company_currency"] = d.default_currency
@@ -716,23 +733,25 @@
 		accounts.insert(idx + 1, args)
 
 
-def get_additional_conditions(from_date, ignore_closing_entries, filters):
+def get_additional_conditions(from_date, ignore_closing_entries, filters, d):
+	gle = frappe.qb.DocType("GL Entry")
 	additional_conditions = []
 
 	if ignore_closing_entries:
-		additional_conditions.append("gl.voucher_type != 'Period Closing Voucher'")
+		additional_conditions.append((gle.voucher_type != "Period Closing Voucher"))
 
 	if from_date:
-		additional_conditions.append("gl.posting_date >= %(from_date)s")
+		additional_conditions.append(gle.posting_date >= from_date)
+
+	finance_book = filters.get("finance_book")
+	company_fb = frappe.get_cached_value("Company", d.name, "default_finance_book")
 
 	if filters.get("include_default_book_entries"):
-		additional_conditions.append(
-			"(finance_book in (%(finance_book)s, %(company_fb)s, '') OR finance_book IS NULL)"
-		)
+		additional_conditions.append((gle.finance_book.isin([finance_book, company_fb, "", None])))
 	else:
-		additional_conditions.append("(finance_book in (%(finance_book)s, '') OR finance_book IS NULL)")
+		additional_conditions.append((gle.finance_book.isin([finance_book, "", None])))
 
-	return " and {}".format(" and ".join(additional_conditions)) if additional_conditions else ""
+	return additional_conditions
 
 
 def add_total_row(out, root_type, balance_must_be, companies, company_currency):
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 26bf315..a76dea6 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -188,6 +188,7 @@
 			filters,
 			gl_entries_by_account,
 			ignore_closing_entries=ignore_closing_entries,
+			root_type=root_type,
 		)
 
 	calculate_values(
@@ -417,13 +418,28 @@
 	gl_entries_by_account,
 	ignore_closing_entries=False,
 	ignore_opening_entries=False,
+	root_type=None,
 ):
 	"""Returns a dict like { "account": [gl entries], ... }"""
 	gl_entries = []
 
+	account_filters = {
+		"company": company,
+		"is_group": 0,
+		"lft": (">=", root_lft),
+		"rgt": ("<=", root_rgt),
+	}
+
+	if root_type:
+		account_filters.update(
+			{
+				"root_type": root_type,
+			}
+		)
+
 	accounts_list = frappe.db.get_all(
 		"Account",
-		filters={"company": company, "is_group": 0, "lft": (">=", root_lft), "rgt": ("<=", root_rgt)},
+		filters=account_filters,
 		pluck="name",
 	)