diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 9978bb4..4ae61ca 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -161,7 +161,8 @@
 def get_accounts(company, root_type):
 	# root lft, rgt
 	root_account = frappe.db.sql("""select lft, rgt from `tabAccount`
-		where company=%s and root_type=%s order by lft limit 1""",
+		where company=%s and root_type=%s and ifnull(parent_account, '') = ''
+		order by lft limit 1""",
 		(company, root_type), as_dict=True)
 
 	if not root_account: