diff --git a/src/accounting/static/js/journal-entry-form.js b/src/accounting/static/js/journal-entry-form.js
index f3544fd..b9cf1cb 100644
--- a/src/accounting/static/js/journal-entry-form.js
+++ b/src/accounting/static/js/journal-entry-form.js
@@ -784,6 +784,53 @@ class DebitCreditSubForm {
     }
 }
 
+/**
+ * A journal entry account.
+ *
+ */
+class JournalEntryAccount {
+
+    /**
+     * The account code
+     * @type {string}
+     */
+    code;
+
+    /**
+     * The account text
+     * @type {string}
+     */
+    text;
+
+    /**
+     * Whether the line items in the account needs offset
+     * @type {boolean}
+     */
+    isNeedOffset;
+
+    /**
+     * Constructs a journal entry account.
+     *
+     * @param code {string} the account code
+     * @param text {string} the account text
+     * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
+     */
+    constructor(code, text, isNeedOffset) {
+        this.code = code;
+        this.text = text;
+        this.isNeedOffset = isNeedOffset;
+    }
+
+    /**
+     * Returns a copy of the account.
+     *
+     * @return {JournalEntryAccount} the copy of the account
+     */
+    copy() {
+        return new JournalEntryAccount(this.code, this.text, this.isNeedOffset);
+    }
+}
+
 /**
  * The line item sub-form.
  *
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 441520d..3015054 100644
--- a/src/accounting/static/js/journal-entry-line-item-editor.js
+++ b/src/accounting/static/js/journal-entry-line-item-editor.js
@@ -583,49 +583,3 @@ class JournalEntryLineItemEditor {
     }
 }
 
-/**
- * A journal entry account.
- *
- */
-class JournalEntryAccount {
-
-    /**
-     * The account code
-     * @type {string}
-     */
-    code;
-
-    /**
-     * The account text
-     * @type {string}
-     */
-    text;
-
-    /**
-     * Whether the line items in the account needs offset
-     * @type {boolean}
-     */
-    isNeedOffset;
-
-    /**
-     * Constructs a journal entry account.
-     *
-     * @param code {string} the account code
-     * @param text {string} the account text
-     * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
-     */
-    constructor(code, text, isNeedOffset) {
-        this.code = code;
-        this.text = text;
-        this.isNeedOffset = isNeedOffset;
-    }
-
-    /**
-     * Returns a copy of the account.
-     *
-     * @return {JournalEntryAccount} the copy of the account
-     */
-    copy() {
-        return new JournalEntryAccount(this.code, this.text, this.isNeedOffset);
-    }
-}