diff --git a/tryton/modules/account/account.py b/tryton/modules/account/account.py
index 1633590c7a..92d4bbc5c4 100644
--- a/tryton/modules/account/account.py
+++ b/tryton/modules/account/account.py
@@ -2342,6 +2342,8 @@ class GeneralLedgerLine(ModelSQL, ModelView):
         account_ids, party_ids = set(), set()
         for r in records:
             account_parties[r.id] = None
+            if not r.party:
+                continue
             account_party2ids[r.account.id, r.party.id].append(r.id)
             account_ids.add(r.account.id)
             party_ids.add(r.party.id)