diff --git a/addons/account/account.py b/addons/account/account.py
index 999bd01d90c..f66277e9a1e 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -247,6 +247,9 @@ class account_account(osv.osv):
         }
         #get all the necessary accounts
         children_and_consolidated = self._get_children_and_consol(cr, uid, ids, context=context)
+        #children_and_consolidated is empty when account has not any child account and try to make that account as inactive
+        if not children_and_consolidated:
+            children_and_consolidated = ids
         #compute for each account the balance/debit/credit from the move lines
         accounts = {}
         if children_and_consolidated: