diff --git a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py b/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
index f02b43e..8be09db 100644
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
+++ b/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
@@ -489,16 +489,6 @@
 				else "credit_in_account_currency"
 			)
 
-			balance_in_account_currency = flt(
-				abs(d.get("balance_in_account_currency")), d.precision("balance_in_account_currency")
-			)
-			difference_amount = (
-				flt(d.get("new_exchange_rate"), d.precision("new_exchange_rate")) * balance_in_account_currency
-			)
-			difference_amount -= (
-				flt(d.get("current_exchange_rate"), d.precision("current_exchange_rate"))
-				* balance_in_account_currency
-			)
 			journal_entry_accounts.append(
 				{
 					"account": d.get("account"),
@@ -535,26 +525,28 @@
 					"reference_name": self.name,
 				}
 			)
-			journal_entry_accounts.append(
-				{
-					"party_type": d.get("party_type"),
-					"party": d.get("party"),
-					"account": unrealized_exchange_gain_loss_account,
-					"balance": get_balance_on(unrealized_exchange_gain_loss_account),
-					"debit_in_account_currency": abs(difference_amount) if difference_amount < 0 else 0,
-					"credit_in_account_currency": difference_amount if difference_amount > 0 else 0,
-					"cost_center": erpnext.get_default_cost_center(self.company),
-					"exchange_rate": 1,
-					"reference_type": "Exchange Rate Revaluation",
-					"reference_name": self.name,
-				}
-			)
 
 		journal_entry.set("accounts", journal_entry_accounts)
 		journal_entry.set_amounts_in_company_currency()
 		journal_entry.set_total_debit_credit()
 
 		self.gain_loss_unbooked += journal_entry.difference - self.gain_loss_unbooked
+		journal_entry.append(
+			"accounts",
+			{
+				"account": unrealized_exchange_gain_loss_account,
+				"balance": get_balance_on(unrealized_exchange_gain_loss_account),
+				"debit_in_account_currency": abs(self.gain_loss_unbooked)
+				if self.gain_loss_unbooked < 0
+				else 0,
+				"credit_in_account_currency": self.gain_loss_unbooked if self.gain_loss_unbooked > 0 else 0,
+				"cost_center": erpnext.get_default_cost_center(self.company),
+				"exchange_rate": 1,
+				"reference_type": "Exchange Rate Revaluation",
+				"reference_name": self.name,
+			},
+		)
+
 		journal_entry.set_amounts_in_company_currency()
 		journal_entry.set_total_debit_credit()
 		journal_entry.save()