diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 8f1dfbc26e..6535e4d75e 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -121,7 +121,12 @@ def get_balance_on(account=None, date=None, party_type=None, party=None, company
 
 	allow_cost_center_in_entry_of_bs_account = get_allow_cost_center_in_entry_of_bs_account()
 
-	if cost_center and (allow_cost_center_in_entry_of_bs_account or acc.report_type =='Profit and Loss'):
+	if acc:
+		report_type == acc.report_type
+	else:
+		report_type = ""
+
+	if cost_center and (allow_cost_center_in_entry_of_bs_account or report_type =='Profit and Loss'):
 		cc = frappe.get_doc("Cost Center", cost_center)
 		if cc.is_group:
 			cond.append(""" exists (
@@ -138,7 +143,7 @@ def get_balance_on(account=None, date=None, party_type=None, party=None, company
 		if not frappe.flags.ignore_account_permission:
 			acc.check_permission("read")
 
-		if acc.report_type == 'Profit and Loss':
+		if report_type == 'Profit and Loss':
 			# for pl accounts, get balance within a fiscal year
 			cond.append("posting_date >= '%s' and voucher_type != 'Period Closing Voucher'" \
 				% year_start_date)