diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index cd0f7e90e04e..02f9c827b529 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -528,13 +528,12 @@ 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)