diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index 8beb01b..17c96b6 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -114,8 +114,9 @@
 
 	def validate_root_details(self):
 		# does not exists parent
-		if frappe.db.exists("Account", self.name):
-			if not frappe.get_cached_value("Account", self.name, "parent_account"):
+		account_values = frappe.get_cached_value("Account", self.name, ["parent_account"], as_dict=1)
+		if account_values:
+			if not account_values.parent_account:
 				throw(_("Root cannot be edited."), RootNotEditable)
 
 		if not self.parent_account and not self.is_group:
@@ -439,10 +440,13 @@
 @frappe.whitelist()
 def merge_account(old, new, is_group, root_type, company):
 	# Validate properties before merging
-	if not frappe.db.exists("Account", new):
+	account_data = frappe.get_cached_value(
+		"Account", new, ["is_group", "root_type", "company", "parent_account"], as_dict=True
+	)
+	if not account_data:
 		throw(_("Account {0} does not exist").format(new))
 
-	val = list(frappe.get_cached_value("Account", new, ["is_group", "root_type", "company"]))
+	val = list(account_data.values())[:3]  # is_group, root_type, company
 
 	if val != [cint(is_group), root_type, company]:
 		throw(
@@ -451,7 +455,7 @@
 			)
 		)
 
-	if is_group and frappe.get_cached_value("Account", new, "parent_account") == old:
+	if is_group and account_data.parent_account == old:
 		frappe.db.set_value(
 			"Account", new, "parent_account", frappe.get_cached_value("Account", old, "parent_account")
 		)
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index 615db29..2dfb5d4 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -286,9 +286,11 @@
 
 	all_accounts = []
 	for d in accounts:
-		if frappe.db.exists("Account", d):
-			lft, rgt = frappe.get_cached_value("Account", d, ["lft", "rgt"])
-			children = frappe.get_all("Account", filters={"lft": [">=", lft], "rgt": ["<=", rgt]})
+		account_data = frappe.get_cached_value("Account", d, ["lft", "rgt"], as_dict=1)
+		if account_data:
+			children = frappe.get_all(
+				"Account", filters={"lft": [">=", account_data.lft], "rgt": ["<=", account_data.rgt]}
+			)
 			all_accounts += [c.name for c in children]
 		else:
 			frappe.throw(_("Account: {0} does not exist").format(d))
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 4aed7ce..41702d6 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -975,7 +975,7 @@
 def create_payment_gateway_account(gateway, payment_channel="Email"):
 	from erpnext.setup.setup_wizard.operations.install_fixtures import create_bank_account
 
-	company = frappe.get_cached_value("Global Defaults", None, "default_company")
+	company = frappe.get_cached_value("Global Defaults", "Global Defaults", "default_company")
 	if not company:
 		return