diff --git a/erpnext/accounts/doctype/payment_entry/payment_entry.py b/erpnext/accounts/doctype/payment_entry/payment_entry.py
index 752d22a..f6c6bce 100644
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -949,10 +949,8 @@
 		if self.party_account:
 			if self.payment_type == "Receive":
 				against_account = self.paid_to
-				dr_or_cr = "credit"
 			else:
 				against_account = self.paid_from
-				dr_or_cr = "debit"
 
 			party_dict = self.get_gl_dict(
 				{
@@ -965,6 +963,11 @@
 				},
 				item=self,
 			)
+
+			dr_or_cr = (
+				"credit" if erpnext.get_party_account_type(self.party_type) == "Receivable" else "debit"
+			)
+
 			is_advance = self.is_advance_entry()
 
 			for d in self.get("references"):
diff --git a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
index 9d869f2..e9cc390 100644
--- a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
+++ b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
@@ -59,7 +59,10 @@
 		self.add_payment_entries(non_reconciled_payments)
 
 	def get_payment_entries(self):
-		party_account = [self.receivable_payable_account, self.default_advance_account]
+		if self.default_advance_account:
+			party_account = [self.receivable_payable_account, self.default_advance_account]
+		else:
+			party_account = [self.receivable_payable_account]
 
 		order_doctype = "Sales Order" if self.party_type == "Customer" else "Purchase Order"
 		condition = frappe._dict(
@@ -352,7 +355,10 @@
 		for row in self.get("allocation"):
 			reconciled_entry = []
 			if row.invoice_number and row.allocated_amount:
-				if row.invoice_type in ["Sales Invoice", "Purchase Invoice"]:
+				if (
+					row.invoice_type in ["Sales Invoice", "Purchase Invoice"]
+					and row.reference_type == "Payment Entry"
+				):
 					gl_entries = []
 					make_advance_liability_entry(
 						gl_entries, row.reference_name, row.allocated_amount, row.invoice_number, self.party_type
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index c1d3653..d9561ad 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -500,7 +500,7 @@
 
 		q = (
 			frappe.qb.from_(journal_entry)
-			.innerjoin(journal_acc)
+			.inner_join(journal_acc)
 			.on(journal_entry.name == journal_acc.parent)
 		)
 
diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index 3dadd46..72c9326 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -2156,11 +2156,7 @@
 			ConstantColumn("Journal Entry").as_("reference_type"),
 			(journal_entry.name).as_("reference_name"),
 			(journal_entry.remark).as_("remarks"),
-			(
-				journal_acc.debit_in_account_currency
-				if party_type == "Supplier"
-				else journal_acc.credit_in_account_currency
-			).as_("amount"),
+			(journal_acc[amount_field]).as_("amount"),
 			(journal_acc.name).as_("reference_row"),
 			(journal_acc.reference_name).as_("against_order"),
 			(journal_acc.exchange_rate),
@@ -2179,12 +2175,13 @@
 	else:
 		q = q.where(journal_acc.debit_in_account_currency > 0)
 
+	if include_unallocated:
+		q = q.where((journal_acc.reference_name.isnull()) | (journal_acc.reference_name == ""))
+
 	if order_list:
-		q = q.where(journal_acc.reference_type == order_doctype)
-		if include_unallocated:
-			q = q.where(journal_acc.reference_name.isin(order_list) | (journal_acc.reference_name == ""))
-		else:
-			q = q.where(journal_acc.reference_name.isin(order_list))
+		q = q.where(
+			(journal_acc.reference_type == order_doctype) & ((journal_acc.reference).isin(order_list))
+		)
 
 	q = q.orderby(journal_entry.posting_date)
 
@@ -2222,15 +2219,14 @@
 			(payment_ref.allocated_amount).as_("amount"),
 			(payment_ref.name).as_("reference_row"),
 			(payment_ref.reference_name).as_("against_order"),
-			payment_ref.reference_doctype == order_doctype,
 		)
 
+		q = q.where(payment_ref.reference_doctype == order_doctype)
 		if order_list:
 			q = q.where(payment_ref.reference_name.isin(order_list))
 
 		allocated = list(q.run(as_dict=True))
 		payment_entries += allocated
-
 	if include_unallocated:
 		q = get_common_query(
 			party_type,
@@ -2244,7 +2240,6 @@
 
 		unallocated = list(q.run(as_dict=True))
 		payment_entries += unallocated
-
 	return payment_entries