diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index eea77ed..2140315 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -331,12 +331,8 @@
 			if a.root_type == "Income" and b.root_type == "Expense":
 				return -1
 		else:
-			if re.split('\W+', a[key])[0].isdigit():
-				# if chart of accounts is numbered, then sort by number
-				return cmp(a[key], b[key])
-			else:
-				# common, this should be alphabetic otherwise!
-				return cmp(a[key], b[key])
+			# sort by key (number) or name
+			return cmp(a[key], b[key])
 		return 1
 
 	accounts.sort(key = functools.cmp_to_key(compare_accounts))