diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index 9f1f56064db..35c839f7864 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -66,7 +66,7 @@ def get_gl_entries(filters):
 
 	gl_entries = frappe.db.sql("""select posting_date, account, party_type, party,
 			sum(ifnull(debit, 0)) as debit, sum(ifnull(credit, 0)) as credit,
-			voucher_type, voucher_no, cost_center, remarks, against
+			voucher_type, voucher_no, cost_center, remarks, against, is_opening
 		from `tabGL Entry`
 		where company=%(company)s {conditions}
 		{group_by_condition}
diff --git a/erpnext/accounts/report/trial_balance/trial_balance.py b/erpnext/accounts/report/trial_balance/trial_balance.py
index 25717511666..11af273eb26 100644
--- a/erpnext/accounts/report/trial_balance/trial_balance.py
+++ b/erpnext/accounts/report/trial_balance/trial_balance.py
@@ -4,7 +4,7 @@
 from __future__ import unicode_literals
 import frappe
 from frappe import _
-from frappe.utils import cint, flt, getdate, formatdate
+from frappe.utils import cint, flt, getdate, formatdate, cstr
 from erpnext.accounts.report.financial_statements import filter_accounts, get_gl_entries
 
 value_fields = ("opening_debit", "opening_credit", "debit", "credit", "closing_debit", "closing_credit")
@@ -133,10 +133,7 @@ def calculate_values(accounts, gl_entries_by_account, opening_balances, filters)
 		d["opening_credit"] = opening_balances.get(d.name, {}).get("opening_credit", 0)
 
 		for entry in gl_entries_by_account.get(d.name, []):
-			if entry.is_opening == "Yes" and d.root_type in ("Asset", "Liability", "Equity"):
-				d["opening_debit"] += flt(entry.debit)
-				d["opening_credit"] += flt(entry.credit)
-			else:
+			if cstr(entry.is_opening) != "Yes":
 				d["debit"] += flt(entry.debit)
 				d["credit"] += flt(entry.credit)
 
diff --git a/erpnext/patches/v4_2/party_model.py b/erpnext/patches/v4_2/party_model.py
index b1bd895f599..8f4fc335d87 100644
--- a/erpnext/patches/v4_2/party_model.py
+++ b/erpnext/patches/v4_2/party_model.py
@@ -30,8 +30,8 @@ def create_receivable_payable_account():
 			
 				account_id = account.name
 			
-				frappe.db.set_value("Company", args["company"], ("default_receivable_account"
-					if args["account_type"]=="Receivable" else "default_payable_account"), account_id)
+			frappe.db.set_value("Company", args["company"], ("default_receivable_account"
+				if args["account_type"]=="Receivable" else "default_payable_account"), account_id)
 
 			receivable_payable_accounts.setdefault(args["company"], {}).setdefault(args["account_type"], account_id)