fix: 'str' object has no attribute 'get_sql'

(cherry picked from commit 9a43acb)

erpnext/accounts/report/financial_statements.py

@@ -529,13 +529,12 @@ 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)