diff --git a/src/accounting/models.py b/src/accounting/models.py
index df84366..bc8eccd 100644
--- a/src/accounting/models.py
+++ b/src/accounting/models.py
@@ -304,7 +304,8 @@ class Account(db.Model):
                                        cls.base_code.startswith("78"),
                                        cls.base_code.startswith("8"),
                                        cls.base_code.startswith("9")),
-                                cls.base_code != "3351",
+                                sa.not_(sa.and_(cls.base_code == "3351",
+                                                cls.no == 1)),
                                 cls.base_code != "3353")\
             .order_by(cls.base_code, cls.no).all()
 
@@ -326,7 +327,8 @@ class Account(db.Model):
                                        cls.base_code.startswith("74"),
                                        cls.base_code.startswith("8"),
                                        cls.base_code.startswith("9")),
-                                cls.base_code != "3351",
+                                sa.not_(sa.and_(cls.base_code == "3351",
+                                                cls.no == 1)),
                                 cls.base_code != "3353")\
             .order_by(cls.base_code, cls.no).all()