fix: correct set_query filters
diff --git a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
index 2adc123..9072ce4 100644
--- a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
+++ b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
@@ -24,7 +24,8 @@
 				filters: {
 					"company": this.frm.doc.company,
 					"is_group": 0,
-					"account_type": frappe.boot.party_account_types[this.frm.doc.party_type]
+					"account_type": frappe.boot.party_account_types[this.frm.doc.party_type],
+					"root_type": this.frm.doc.party_type == 'Customer' ? "Asset" : "Liability"
 				}
 			};
 		});
diff --git a/erpnext/buying/doctype/supplier/supplier.js b/erpnext/buying/doctype/supplier/supplier.js
index 372ca56..08dc44c 100644
--- a/erpnext/buying/doctype/supplier/supplier.js
+++ b/erpnext/buying/doctype/supplier/supplier.js
@@ -12,6 +12,7 @@
 			return {
 				filters: {
 					'account_type': 'Payable',
+					'root_type': 'Liability',
 					'company': d.company,
 					"is_group": 0
 				}
diff --git a/erpnext/selling/doctype/customer/customer.js b/erpnext/selling/doctype/customer/customer.js
index 60f0941..e274a52 100644
--- a/erpnext/selling/doctype/customer/customer.js
+++ b/erpnext/selling/doctype/customer/customer.js
@@ -23,6 +23,7 @@
 			let d  = locals[cdt][cdn];
 			let filters = {
 				'account_type': 'Receivable',
+				'root_type': 'Asset',
 				'company': d.company,
 				"is_group": 0
 			};
diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js
index fa207ec..4973dab 100644
--- a/erpnext/setup/doctype/company/company.js
+++ b/erpnext/setup/doctype/company/company.js
@@ -200,8 +200,8 @@
 	$.each([
 		["default_bank_account", {"account_type": "Bank"}],
 		["default_cash_account", {"account_type": "Cash"}],
-		["default_receivable_account", {"account_type": "Receivable"}],
-		["default_payable_account", {"account_type": "Payable"}],
+		["default_receivable_account", { "root_type": "Asset", "account_type": "Receivable" }],
+		["default_payable_account", { "root_type": "Liability", "account_type": "Payable" }],
 		["default_expense_account", {"root_type": "Expense"}],
 		["default_income_account", {"root_type": "Income"}],
 		["round_off_account", {"root_type": "Expense"}],
diff --git a/erpnext/setup/doctype/customer_group/customer_group.js b/erpnext/setup/doctype/customer_group/customer_group.js
index 49a90f9..3c81b02 100644
--- a/erpnext/setup/doctype/customer_group/customer_group.js
+++ b/erpnext/setup/doctype/customer_group/customer_group.js
@@ -30,6 +30,7 @@
 		frm.set_query('account', 'accounts', function (doc, cdt, cdn) {
 			return {
 				filters: {
+					'root_type': 'Asset',
 					"account_type": 'Receivable',
 					"company": locals[cdt][cdn].company,
 					"is_group": 0
diff --git a/erpnext/setup/doctype/supplier_group/supplier_group.js b/erpnext/setup/doctype/supplier_group/supplier_group.js
index b2acfd7..3362929 100644
--- a/erpnext/setup/doctype/supplier_group/supplier_group.js
+++ b/erpnext/setup/doctype/supplier_group/supplier_group.js
@@ -30,6 +30,7 @@
 		frm.set_query('account', 'accounts', function (doc, cdt, cdn) {
 			return {
 				filters: {
+					'root_type': 'Liability',
 					'account_type': 'Payable',
 					'company': locals[cdt][cdn].company,
 					"is_group": 0