Index: line.py
===================================================================

--- ./trytond/trytond/modules/analytic_account/line.py
+++ ./trytond/trytond/modules/analytic_account/line.py
@@ -27,7 +27,7 @@
         'on_change_with_company')
     account = fields.Many2One('analytic_account.account', 'Account',
             required=True, select=True, domain=[
-            ('type', '!=', 'view'),
+            ('type', 'not in', ['view', 'root']),
             ['OR',
                 ('company', '=', None),
                 ('company', '=', Eval('company', -1)),