diff --git a/accounts/doctype/account/account.py b/accounts/doctype/account/account.py
index 3f7a181..042cd5a 100644
--- a/accounts/doctype/account/account.py
+++ b/accounts/doctype/account/account.py
@@ -34,22 +34,21 @@
 		company_abbr = sql("select abbr from tabCompany where name=%s", self.doc.company)[0][0]
 		self.doc.name = self.doc.account_name.strip() + ' - ' + company_abbr
 
-	# Get customer/supplier address
 	def get_address(self):		
-		add=sql("Select address from `tab%s` where name='%s'"%(self.doc.master_type,self.doc.master_name))
-		ret={'address':add[0][0]}
-		return ret
-
-	# check whether master name entered for supplier/customer
+		add=sql("Select address from `tab%s` where name='%s'" % 
+			(self.doc.master_type, self.doc.master_name))
+		return {'address': add[0][0]}
+		
 	def validate_master_name(self):
-		if (self.doc.master_type == 'Customer' or self.doc.master_type == 'Supplier') and not self.doc.master_name:
+		if (self.doc.master_type == 'Customer' or self.doc.master_type == 'Supplier') \
+				and not self.doc.master_name:
 			msgprint("Message: Please enter Master Name once the account is created.")
-
 			
-	# Fetch Parent Details and validation for account not to be created under ledger
 	def validate_parent(self):
+		"""Fetch Parent Details and validation for account not to be created under ledger"""
 		if self.doc.parent_account:
-			par = sql("select name, group_or_ledger, is_pl_account, debit_or_credit from tabAccount where name =%s",self.doc.parent_account)
+			par = sql("""select name, group_or_ledger, is_pl_account, debit_or_credit 
+				from tabAccount where name =%s""",self.doc.parent_account)
 			if not par:
 				msgprint("Parent account does not exists", raise_exception=1)
 			elif par and par[0][0] == self.doc.name:
@@ -57,7 +56,8 @@
 			elif par and par[0][1] != 'Group':
 				msgprint("Parent account can not be a ledger", raise_exception=1)
 			elif par and self.doc.debit_or_credit and par[0][3] != self.doc.debit_or_credit:
-				msgprint("You can not move a %s account under %s account" % (self.doc.debit_or_credit, par[0][3]), raise_exception=1)
+				msgprint("You can not move a %s account under %s account" % 
+					(self.doc.debit_or_credit, par[0][3]), raise_exception=1)
 			elif par and not self.doc.is_pl_account:
 				self.doc.is_pl_account = par[0][2]
 				self.doc.debit_or_credit = par[0][3]
@@ -69,9 +69,10 @@
 			webnotes.msgprint("One company cannot have more than 4 root Accounts",
 				raise_exception=1)
 	
-	# Account name must be unique
 	def validate_duplicate_account(self):
-		if (self.doc.fields.get('__islocal') or (not self.doc.name)) and sql("select name from tabAccount where account_name=%s and company=%s", (self.doc.account_name, self.doc.company)):
+		if (self.doc.fields.get('__islocal') or not self.doc.name) and \
+				sql("""select name from tabAccount where account_name=%s and company=%s""", 
+					(self.doc.account_name, self.doc.company)):
 			msgprint("Account Name: %s already exists, please rename" 
 				% self.doc.account_name, raise_exception=1)
 				
@@ -83,9 +84,11 @@
 			
 	def convert_group_to_ledger(self):
 		if self.check_if_child_exists():
-			msgprint("Account: %s has existing child. You can not convert this account to ledger" % (self.doc.name), raise_exception=1)
+			msgprint("Account: %s has existing child. You can not convert this account to ledger" % 
+				(self.doc.name), raise_exception=1)
 		elif self.check_gle_exists():
-			msgprint("Account with existing transaction can not be converted to ledger.", raise_exception=1)
+			msgprint("Account with existing transaction can not be converted to ledger.", 
+				raise_exception=1)
 		else:
 			self.doc.group_or_ledger = 'Ledger'
 			self.doc.save()
@@ -105,11 +108,13 @@
 
 	# Check if any previous balance exists
 	def check_gle_exists(self):
-		exists = sql("select name from `tabGL Entry` where account = '%s' and ifnull(is_cancelled, 'No') = 'No'" % (self.doc.name))
+		exists = sql("""select name from `tabGL Entry` where account = '%s' 
+			and ifnull(is_cancelled, 'No') = 'No'""" % (self.doc.name))
 		return exists and exists[0][0] or ''
 
 	def check_if_child_exists(self):
-		return sql("select name from `tabAccount` where parent_account = %s and docstatus != 2", self.doc.name)
+		return sql("""select name from `tabAccount` where parent_account = %s 
+			and docstatus != 2""", self.doc.name)
 	
 	def validate_mandatory(self):
 		if not self.doc.debit_or_credit:
@@ -124,61 +129,63 @@
 		self.validate_root_details()
 		self.validate_mandatory()
 	
-		# Defaults
 		if not self.doc.parent_account:
 			self.doc.parent_account = ''
 
-	# Update Node Set Model
 	def update_nsm_model(self):
 		import webnotes
 		import webnotes.utils.nestedset
 		webnotes.utils.nestedset.update_nsm(self)
 			
 	def on_update(self):
-		# update nsm
 		self.validate_max_root_accounts()
 		self.update_nsm_model()		
 
-	# Check user role for approval process
 	def get_authorized_user(self):
 		# Check logged-in user is authorized
-		if webnotes.conn.get_value('Global Defaults', None, 'credit_controller') in webnotes.user.get_roles():
+		if webnotes.conn.get_value('Global Defaults', None, 'credit_controller') \
+				in webnotes.user.get_roles():
 			return 1
 			
-	# Check Credit limit for customer
 	def check_credit_limit(self, account, company, tot_outstanding):
 		# Get credit limit
 		credit_limit_from = 'Customer'
 
-		cr_limit = sql("select t1.credit_limit from tabCustomer t1, `tabAccount` t2 where t2.name='%s' and t1.name = t2.master_name" % account)
+		cr_limit = sql("""select t1.credit_limit from tabCustomer t1, `tabAccount` t2 
+			where t2.name='%s' and t1.name = t2.master_name""" % account)
 		credit_limit = cr_limit and flt(cr_limit[0][0]) or 0
 		if not credit_limit:
 			credit_limit = webnotes.conn.get_value('Company', company, 'credit_limit')
 			credit_limit_from = 'global settings in the Company'
 		
 		# If outstanding greater than credit limit and not authorized person raise exception
-		if credit_limit > 0 and flt(tot_outstanding) > credit_limit and not self.get_authorized_user():
-			msgprint("Total Outstanding amount (%s) for <b>%s</b> can not be greater than credit limit (%s). To change your credit limit settings, please update the <b>%s</b>" \
-				% (fmt_money(tot_outstanding), account, fmt_money(credit_limit), credit_limit_from), raise_exception=1)
+		if credit_limit > 0 and flt(tot_outstanding) > credit_limit \
+				and not self.get_authorized_user():
+			msgprint("""Total Outstanding amount (%s) for <b>%s</b> can not be \
+				greater than credit limit (%s). To change your credit limit settings, \
+				please update the <b>%s</b>""" % (fmt_money(tot_outstanding), 
+				account, fmt_money(credit_limit), credit_limit_from), raise_exception=1)
 			
 	def validate_trash(self):
 		"""checks gl entries and if child exists"""
+		if not self.doc.parent_account:
+			msgprint("Root account can not be deleted", raise_exception=1)
+			
 		if self.check_gle_exists():
-			msgprint("Account with existing transaction (Sales Invoice / Purchase Invoice / Journal Voucher) can not be trashed", raise_exception=1)
+			msgprint("""Account with existing transaction (Sales Invoice / Purchase Invoice / \
+				Journal Voucher) can not be trashed""", raise_exception=1)
 		if self.check_if_child_exists():
-			msgprint("Child account exists for this account. You can not trash this account.", raise_exception=1)
+			msgprint("Child account exists for this account. You can not trash this account.",
+			 	raise_exception=1)
 
-	# On Trash
 	def on_trash(self): 
 		self.validate_trash()
-		
-		# rebuild tree
 		self.update_nsm_model()
 
 		# delete all cancelled gl entry of this account
-		sql("delete from `tabGL Entry` where account = %s and ifnull(is_cancelled, 'No') = 'Yes'", self.doc.name)
+		sql("""delete from `tabGL Entry` where account = %s and 
+			ifnull(is_cancelled, 'No') = 'Yes'""", self.doc.name)
 
-	# on rename
 	def on_rename(self, new, old):
 		company_abbr = webnotes.conn.get_value("Company", self.doc.company, "abbr")		
 		parts = new.split(" - ")	
@@ -191,4 +198,4 @@
 		sql("update `tabAccount` set account_name = '%s' where name = '%s'" % \
 			(account_name, old))
 
-		return " - ".join(parts)
+		return " - ".join(parts)
\ No newline at end of file
diff --git a/setup/doctype/company/company.py b/setup/doctype/company/company.py
index 8bed425..e570b72 100644
--- a/setup/doctype/company/company.py
+++ b/setup/doctype/company/company.py
@@ -204,11 +204,10 @@
 			glc.add_cc(str(c))
 			
 			
-	# On update
-	# ---------------------------------------------------
 	def on_update(self):
 		self.set_letter_head()
-		ac = sql("select name from tabAccount where account_name='Income' and company=%s", self.doc.name)
+		ac = sql("select name from tabAccount where company=%s and docstatus<2 limit 1",
+			self.doc.name)
 		if not ac:
 			self.create_default_accounts()
 		self.set_default_groups()
@@ -216,8 +215,7 @@
 		if not cc:
 			self.create_default_cost_center()
 
-	# 
-	# ---------------------------------------------------	
+
 	def on_trash(self):
 		"""
 			Trash accounts and cost centers for this company if no gl entry exists