diff --git a/src/accounting/static/js/journal-entry-form.js b/src/accounting/static/js/journal-entry-form.js
index 5bdb2ae..1a56735 100644
--- a/src/accounting/static/js/journal-entry-form.js
+++ b/src/accounting/static/js/journal-entry-form.js
@@ -207,8 +207,8 @@ class JournalEntryForm {
      * @return {string[]} the account codes used in the form
      */
     getAccountCodesUsed(debitCredit) {
-        return this.getLineItems(debitCredit).map((lineItem) => lineItem.accountCode)
-            .filter((code) => code !== null);
+        return this.getLineItems(debitCredit).filter((lineItem) => lineItem.account !== null)
+            .map((lineItem) => lineItem.account.code);
     }
 
     /**
@@ -940,15 +940,6 @@ class LineItemSubForm {
         this.#no.value = String(siblings.indexOf(this.#element) + 1);
     }
 
-    /**
-     * Returns whether the line item needs offset.
-     *
-     * @return {boolean} true if the line item needs offset, or false otherwise
-     */
-    get isNeedOffset() {
-        return "isNeedOffset" in this.#element.dataset;
-    }
-
     /**
      * Returns the ID of the original line item.
      *
@@ -986,21 +977,12 @@ class LineItemSubForm {
     }
 
     /**
-     * Returns the account code.
+     * Returns the account.
      *
-     * @return {string|null} the account code
+     * @return {JournalEntryAccount|null} the account
      */
-    get accountCode() {
-        return this.#accountCode.value === ""? null: this.#accountCode.value;
-    }
-
-    /**
-     * Returns the account text.
-     *
-     * @return {string|null} the account text
-     */
-    get accountText() {
-        return this.#accountCode.dataset.text === ""? null: this.#accountCode.dataset.text;
+    get account() {
+        return this.#accountCode.value === null? null: new JournalEntryAccount(this.#accountCode.value, this.#accountCode.dataset.text, "isNeedOffset" in this.#element.dataset);
     }
 
     /**
diff --git a/src/accounting/static/js/journal-entry-line-item-editor.js b/src/accounting/static/js/journal-entry-line-item-editor.js
index fdaf5f9..c10013a 100644
--- a/src/accounting/static/js/journal-entry-line-item-editor.js
+++ b/src/accounting/static/js/journal-entry-line-item-editor.js
@@ -517,12 +517,12 @@ class JournalEntryLineItemEditor {
             this.#descriptionControl.classList.add("accounting-not-empty");
         }
         this.#descriptionText.innerText = this.description === null? "": this.description;
-        if (lineItem.accountCode === null) {
+        this.account = lineItem.account;
+        if (this.account === null) {
             this.#accountControl.classList.remove("accounting-not-empty");
         } else {
             this.#accountControl.classList.add("accounting-not-empty");
         }
-        this.account = new JournalEntryAccount(lineItem.accountCode, lineItem.accountText, lineItem.isNeedOffset);
         this.#accountText.innerText = this.account.text;
         this.#amountInput.value = lineItem.amount === null? "": String(lineItem.amount);
         const maxAmount = this.#getMaxAmount();