diff --git a/erpnext/stock/doctype/item/item.js b/erpnext/stock/doctype/item/item.js
index 264baea..2fee57f 100644
--- a/erpnext/stock/doctype/item/item.js
+++ b/erpnext/stock/doctype/item/item.js
@@ -274,6 +274,17 @@
 			}
 		}
 
+		frm.fields_dict["item_defaults"].grid.get_field("default_discount_account").get_query = function(doc, cdt, cdn) {
+			const row = locals[cdt][cdn];
+			return {
+				filters: {
+					'report_type': 'Profit and Loss',
+					'company': row.company,
+					"is_group": 0
+				}
+			}
+		}
+
 		frm.fields_dict["item_defaults"].grid.get_field("buying_cost_center").get_query = function(doc, cdt, cdn) {
 			const row = locals[cdt][cdn];
 			return {