diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index c31790759e3..ded1d4f042f 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -562,11 +562,10 @@ class PurchaseReceipt(BuyingController):
 							item=d,
 						)
 
-				elif (
-					d.warehouse not in warehouse_with_no_account
-					or d.rejected_warehouse not in warehouse_with_no_account
+				elif (d.warehouse and d.warehouse not in warehouse_with_no_account) or (
+					d.rejected_warehouse and d.rejected_warehouse not in warehouse_with_no_account
 				):
-					warehouse_with_no_account.append(d.warehouse)
+					warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
 			elif (
 				d.item_code not in stock_items
 				and not d.is_fixed_asset