diff --git a/erpnext/stock/doctype/item/item.js b/erpnext/stock/doctype/item/item.js
index 2fe106e4c6..b3141e87fa 100644
--- a/erpnext/stock/doctype/item/item.js
+++ b/erpnext/stock/doctype/item/item.js
@@ -271,6 +271,24 @@ $.extend(erpnext.item, {
 			}
 		}
 
+		frm.fields_dict['deferred_revenue_account'].get_query = function() {
+			return {
+				filters: {
+					'root_type': 'Liability',
+					"is_group": 0
+				}
+			}
+		}
+
+		frm.fields_dict['deferred_expense_account'].get_query = function() {
+			return {
+				filters: {
+					'root_type': 'Asset',
+					"is_group": 0
+				}
+			}
+		}
+
 		frm.fields_dict.customer_items.grid.get_field("customer_name").get_query = function(doc, cdt, cdn) {
 			return { query: "erpnext.controllers.queries.customer_query" }
 		}
@@ -707,4 +725,4 @@ frappe.ui.form.on("UOM Conversion Detail", {
 			});
 		}
 	}
-})
\ No newline at end of file
+})