diff --git a/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py b/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
index 002e312..5cbf00b 100644
--- a/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
+++ b/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
@@ -342,7 +342,15 @@
 
 def get_je_matching_query(amount_condition, transaction):
 	# get matching journal entry query
-	cr_or_dr = "credit" if transaction.withdrawal > 0 else "debit"
+
+	company_account = frappe.get_value("Bank Account", transaction.bank_account, "account")
+	root_type = frappe.get_value("Account", company_account, "root_type")
+
+	if root_type == "Liability":
+		cr_or_dr = "debit" if transaction.withdrawal > 0 else "credit"
+	else:
+		cr_or_dr = "credit" if transaction.withdrawal > 0 else "debit"
+
 	return f"""
 
 		SELECT