fix: conditionally apply is_group filter in accounting dimension qu…

…ery (#40414)

(cherry picked from commit daf4ae2)

erpnext/controllers/queries.py

@@ -608,7 +608,7 @@ def get_filtered_dimensions(
 	searchfields = frappe.get_meta(doctype).get_search_fields()
 
 	meta = frappe.get_meta(doctype)
-	if meta.is_tree:
+	if meta.is_tree and meta.has_field("is_group"):
 		query_filters.append(["is_group", "=", 0])
 
 	if meta.has_field("disabled"):