diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 7d05b1e2dd07a5cfe21b4a07e9e133ede3133b9e..47bf8487f12728789fdde0e072b4bf98f6cc663a 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -549,13 +549,12 @@ def get_accounting_entries(
 
 	from frappe.desk.reportview import build_match_conditions
 
+	query, params = query.walk()
 	match_conditions = build_match_conditions(doctype)
 
 	if match_conditions:
 		query += "and" + match_conditions
 
-	query, params = query.walk()
-
 	return frappe.db.sql(query, params, as_dict=True)