diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index 1407d5f5fe3..0a72d4fa4e6 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -102,15 +102,15 @@ class Account(NestedSet):
 			if not frappe.db.get_value("Account",
 				{'account_name': self.account_name, 'company': ancestors[0]}, 'name'):
 				frappe.throw(_("Please add the account to root level Company - %s" % ancestors[0]))
-		else:
+		elif self.parent_account:
 			descendants = get_descendants_of('Company', self.company)
 			if not descendants: return
 			parent_acc_name_map = {}
 			parent_acc_name, parent_acc_number = frappe.db.get_value('Account', self.parent_account, \
 				["account_name", "account_number"])
-			filters = { 
+			filters = {
 				"company": ["in", descendants],
-				"account_name": parent_acc_name, 
+				"account_name": parent_acc_name,
 			}
 			if parent_acc_number:
 				filters["account_number"] = parent_acc_number