diff --git a/src/accounting/report/reports/balance_sheet.py b/src/accounting/report/reports/balance_sheet.py
index 5caeeb1..c5ae4c4 100644
--- a/src/accounting/report/reports/balance_sheet.py
+++ b/src/accounting/report/reports/balance_sheet.py
@@ -176,12 +176,11 @@ class AccountCollector:
 
         :return: None.
         """
-        code: str = "3351-001"
         amount: Decimal | None = self.__query_accumulated()
         url: str = url_for("accounting.report.income-statement",
                            currency=self.__currency,
                            period=self.__period.before)
-        self.__add_owner_s_equity(code, amount, url)
+        self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE, amount, url)
 
     def __query_accumulated(self) -> Decimal | None:
         """Queries and returns the accumulated profit or loss.
@@ -207,11 +206,10 @@ class AccountCollector:
 
         :return: None.
         """
-        code: str = "3353-001"
         amount: Decimal | None = self.__query_currency_period()
         url: str = url_for("accounting.report.income-statement",
                            currency=self.__currency, period=self.__period)
-        self.__add_owner_s_equity(code, amount, url)
+        self.__add_owner_s_equity(Account.ACCUMULATED_CHANGE, amount, url)
 
     def __query_currency_period(self) -> Decimal | None:
         """Queries and returns the net income or loss for current period.
diff --git a/src/accounting/report/reports/income_expenses.py b/src/accounting/report/reports/income_expenses.py
index 9dd19c3..dc492d4 100644
--- a/src/accounting/report/reports/income_expenses.py
+++ b/src/accounting/report/reports/income_expenses.py
@@ -125,7 +125,7 @@ class EntryCollector:
         entry: Entry = Entry()
         entry.is_brought_forward = True
         entry.date = self.__period.start
-        entry.account = Account.find_by_code("3351-001")
+        entry.account = Account.accumulated_change()
         entry.summary = gettext("Brought forward")
         if balance > 0:
             entry.income = balance