diff --git a/addons/account/account.py b/addons/account/account.py
index 3e91214ee75..ac82f7fe026 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -1191,10 +1191,10 @@ class account_move(osv.osv):
         else:
             line_id2 = 0
 
-        cr.execute('SELECT SUM(%s) '\
+        cr.execute('SELECT SUM('+mode+') '\
                    'FROM account_move_line '\
                    'WHERE move_id=%s AND id<>%s',
-                   (mode, move.id, line_id2))
+                   (move.id, line_id2))
         result = cr.fetchone()[0] or 0.0
         cr.execute('update account_move_line set '+mode2+'=%s where id=%s', (result, line_id))
         return True
diff --git a/addons/account/wizard/account_fiscalyear_close.py b/addons/account/wizard/account_fiscalyear_close.py
index 56b6410e3a2..65645f5da1e 100644
--- a/addons/account/wizard/account_fiscalyear_close.py
+++ b/addons/account/wizard/account_fiscalyear_close.py
@@ -68,8 +68,10 @@ class account_fiscalyear_close(osv.osv_memory):
         fy_id = data[0]['fy_id']
 
 
-        period_ids = obj_acc_period.search(cr, uid, [('fiscalyear_id', '=', fy_id)])
-        periods_fy2 = obj_acc_period.search(cr, uid, [('fiscalyear_id', '=', data[0]['fy2_id'])])
+        cr.execute("SELECT id FROM account_period WHERE date_stop < (SELECT date_start FROM account_fiscalyear WHERE id = %s)" , (str(data[0]['fy2_id']),))
+        fy_period_set = ','.join(map(lambda id: str(id[0]), cr.fetchall()))
+        cr.execute("SELECT id FROM account_period WHERE date_start > (SELECT date_stop FROM account_fiscalyear WHERE id = %s)" , (str(fy_id),))
+        fy2_period_set = ','.join(map(lambda id: str(id[0]), cr.fetchall()))
 
         period = obj_acc_period.browse(cr, uid, data[0]['period_id'], context=context)
         new_fyear = obj_acc_fiscalyear.browse(cr, uid, data[0]['fy2_id'], context=context)
@@ -90,8 +92,7 @@ class account_fiscalyear_close(osv.osv_memory):
         if move_ids:
             raise osv.except_osv(_('UserError'),
                     _('The opening journal must not have any entry in the new fiscal year !'))
-        query = "SELECT id FROM account_fiscalyear WHERE date_stop < '" + str(new_fyear.date_start) + "'"
-        cr.execute(query)
+        cr.execute("SELECT id FROM account_fiscalyear WHERE date_stop < %s", (str(new_fyear.date_start),))
         result = cr.dictfetchall()
         fy_ids = ','.join([str(x['id']) for x in result])
         query_line = obj_acc_move_line._query_get(cr, uid,
@@ -151,19 +152,17 @@ class account_fiscalyear_close(osv.osv_memory):
                 offset = 0
                 limit = 100
                 while True:
-                    #TODO: this query could be improved in order to work if there is more than 2 open FY
-                    # a.period_id IN ('+fy2_period_set+') is the problematic clause
-                    cr.execute('SELECT b.id, b.name, b.quantity, b.debit, b.credit, b.account_id, b.ref, ' \
+                    cr.execute('SELECT  DISTINCT b.id, b.name, b.quantity, b.debit, b.credit, b.account_id, b.ref, ' \
                                 'b.amount_currency, b.currency_id, b.blocked, b.partner_id, ' \
                                 'b.date_maturity, b.date_created ' \
                             'FROM account_move_line a, account_move_line b ' \
                             'WHERE b.account_id = %s ' \
                                 'AND b.reconcile_id is NOT NULL ' \
                                 'AND a.reconcile_id = b.reconcile_id ' \
-                                'AND b.period_id IN %s'\
-                                'AND a.period_id IN %s' \
+                                'AND b.period_id IN ('+fy_period_set+') ' \
+                                'AND a.period_id IN ('+fy2_period_set+') ' \
                             'ORDER BY id ' \
-                            'LIMIT %s OFFSET %s', (account.id,tuple(period_ids),tuple(periods_fy2),limit, offset))
+                            'LIMIT %s OFFSET %s', (account.id, limit, offset))
                     result = cr.dictfetchall()
                     if not result:
                         break