fix: Expense Account filter in Sales Invoice (#35944)

diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
index 68407e0..8753ebc 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
@@ -674,19 +674,6 @@
 			}
 		}
 
-		// expense account
-		frm.fields_dict['items'].grid.get_field('expense_account').get_query = function(doc) {
-			if (erpnext.is_perpetual_inventory_enabled(doc.company)) {
-				return {
-					filters: {
-						'report_type': 'Profit and Loss',
-						'company': doc.company,
-						"is_group": 0
-					}
-				}
-			}
-		}
-
 		// discount account
 		frm.fields_dict['items'].grid.get_field('discount_account').get_query = function(doc) {
 			return {
diff --git a/erpnext/public/js/controllers/transaction.js b/erpnext/public/js/controllers/transaction.js
index 0d92683..543d0e9 100644
--- a/erpnext/public/js/controllers/transaction.js
+++ b/erpnext/public/js/controllers/transaction.js
@@ -193,7 +193,9 @@
 			this.frm.set_query("expense_account", "items", function(doc) {
 				return {
 					filters: {
-						"company": doc.company
+						"company": doc.company,
+						"report_type": "Profit and Loss",
+						"is_group": 0
 					}
 				};
 			});