diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index a2e333d..45b4973 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -200,24 +200,20 @@
 		if not cc:
 			self.create_default_cost_center()
 
-	# Trash accounts and cost centers for this company
-	# ---------------------------------------------------
-	#def on_trash1(self):
-	#	acc = sql("select name from tabAccount where company = '%s' and docstatus != 2 order by lft desc, rgt desc limit 2" % self.doc.name, debug=1)
-	#	for each in acc:
-	#		get_obj('Account', each[0]).on_trash()
-			
-	#	cc = sql("select name from `tabCost Center` where company_name = '%s' and docstatus != 2" % self.doc.name)
-	#	for each in cc:
-	#		get_obj('Cost Center', each[0]).on_trash()
-		
-	#	msgprint("Company trashed. All the accounts and cost centers related to this company also trashed. You can restore it anytime from Setup -> Manage Trash")
-		
+	# 
+	# ---------------------------------------------------	
 	def on_trash(self):
-		rec = sql("SELECT sum(ab.opening), sum(ab.balance), sum(ab.debit), sum(ab.credit) FROM `tabAccount Balance` ab, `tabAccount` a WHERE ab.account = a.name and a.company = %s", self.doc.name)
-		if rec[0][0] == 0 and rec[0][1] == 0 and rec[0][2] == 0 and rec[0][3] == 0:
+		"""
+			Trash accounts and cost centers for this company if no gl entry exists
+		"""
+		rec = sql("SELECT name from `tabGL Entry` where ifnull(is_cancelled, 'No') = 'No' and company = %s", self.doc.name)
+		if not rec:
+			# delete gl entry
+			sql("delete from `tabGL Entry` where company = %s", self.doc.name)
+
 			#delete tabAccount Balance
 			sql("delete ab.* from `tabAccount Balance` ab, `tabAccount` a where ab.account = a.name and a.company = %s", self.doc.name)
+
 			#delete tabAccount
 			sql("delete from `tabAccount` where company = %s order by lft desc, rgt desc", self.doc.name)
 			
@@ -232,18 +228,6 @@
 			#update value as blank for tabSingles Manage Account
 			sql("update `tabSingles` set value = '' where doctype='Manage Account' and field = 'default_company' and value = %s", self.doc.name)
 
-	# Restore accounts and cost centers for this company
-	# ---------------------------------------------------
-	def on_restore(self):
-		acc = sql("select name from tabAccount where company = '%s' and docstatus = 2" % self.doc.name)
-		for each in acc:
-			get_obj('Account', each[0]).on_restore()
-			
-		cc = sql("select name from `tabCost Center` where company_name = '%s' and docstatus = 2" % self.doc.name)
-		for each in cc:
-			get_obj('Cost Center', each[0]).on_restore()
-		
-		msgprint("Company restored. All the accounts and cost centers related to this company also restored.")
 		
 	# on rename
 	# ---------