diff --git a/src/accounting/report/reports/income_statement.py b/src/accounting/report/reports/income_statement.py
index 5e0bb23..cd788c3 100644
--- a/src/accounting/report/reports/income_statement.py
+++ b/src/accounting/report/reports/income_statement.py
@@ -269,16 +269,15 @@ class IncomeStatement(BaseReport):
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, -JournalEntry.amount),
             else_=JournalEntry.amount)).label("balance")
-        select_balance: sa.Select \
-            = sa.select(JournalEntry.account_id, balance_func)\
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
             .join(Transaction).join(Account)\
             .filter(*conditions)\
-            .group_by(JournalEntry.account_id)\
+            .group_by(Account.id)\
             .order_by(Account.base_code, Account.no)
-        balances: list[sa.Row] = db.session.execute(select_balance).all()
+        balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \
             = {x.id: x for x in Account.query
-               .filter(Account.id.in_([x.account_id for x in balances])).all()}
+               .filter(Account.id.in_([x.id for x in balances])).all()}
 
         def get_url(account: Account) -> str:
             """Returns the ledger URL of an account.
@@ -293,9 +292,9 @@ class IncomeStatement(BaseReport):
                            currency=self.__currency, account=account,
                            period=self.__period)
 
-        return [ReportAccount(account=accounts[x.account_id],
+        return [ReportAccount(account=accounts[x.id],
                               amount=x.balance,
-                              url=get_url(accounts[x.account_id]))
+                              url=get_url(accounts[x.id]))
                 for x in balances]
 
     def csv(self) -> Response:
diff --git a/src/accounting/report/reports/trial_balance.py b/src/accounting/report/reports/trial_balance.py
index dedd6d7..3ec0cf7 100644
--- a/src/accounting/report/reports/trial_balance.py
+++ b/src/accounting/report/reports/trial_balance.py
@@ -191,11 +191,10 @@ class TrialBalance(BaseReport):
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount)).label("balance")
-        select_balances: sa.Select \
-            = sa.select(Account.id, balance_func)\
+        select_balances: sa.Select = sa.select(Account.id, balance_func)\
             .join(Transaction).join(Account)\
             .filter(*conditions)\
-            .group_by(JournalEntry.account_id)\
+            .group_by(Account.id)\
             .order_by(Account.base_code, Account.no)
         balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \