diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 10980574b34..076dd845dd6 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -341,8 +341,8 @@ def set_gl_entries_by_account(
 
 	accounts = frappe.db.sql_list("""select name from `tabAccount`
 		where lft >= %s and rgt <= %s""", (root_lft, root_rgt))
-	additional_conditions += " and account in ('{}')"\
-		.format("', '".join([frappe.db.escape(d) for d in accounts]))
+	additional_conditions += " and account in ({})"\
+		.format(", ".join([frappe.db.escape(d) for d in accounts]))
 
 	gl_entries = frappe.db.sql("""select posting_date, account, debit, credit, is_opening, fiscal_year, debit_in_account_currency, credit_in_account_currency, account_currency from `tabGL Entry`
 		where company=%(company)s