diff --git a/addons/point_of_sale/models/account_bank_statement.py b/addons/point_of_sale/models/account_bank_statement.py
index 1801fddc77a..4f1c5f59d07 100644
--- a/addons/point_of_sale/models/account_bank_statement.py
+++ b/addons/point_of_sale/models/account_bank_statement.py
@@ -9,9 +9,3 @@ class AccountBankStatementLine(models.Model):
     _inherit = 'account.bank.statement.line'
 
     pos_session_id = fields.Many2one('pos.session', string="Session", copy=False)
-
-    @api.ondelete(at_uninstall=False)
-    def _unlink_except_linked_to_pos_session(self):
-        for bsl in self:
-            if bsl.pos_session_id:
-                raise UserError(_("You cannot delete a bank statement line linked to Point of Sale session."))
diff --git a/addons/point_of_sale/models/pos_session.py b/addons/point_of_sale/models/pos_session.py
index ef7545efae8..97ae72583e1 100644
--- a/addons/point_of_sale/models/pos_session.py
+++ b/addons/point_of_sale/models/pos_session.py
@@ -381,7 +381,8 @@ class PosSession(models.Model):
                           self.cash_journal_id.name))
 
                 st_line_vals['payment_ref'] = _("Cash difference observed during the counting (Loss)") + (_(' - opening') if is_opening else _(' - closing'))
-                st_line_vals['counterpart_account_id'] = self.cash_journal_id.loss_account_id.id
+                if not is_opening:
+                    st_line_vals['counterpart_account_id'] = self.cash_journal_id.loss_account_id.id
             else:
                 # self.cash_register_difference  > 0.0
                 if not self.cash_journal_id.profit_account_id:
@@ -390,7 +391,8 @@ class PosSession(models.Model):
                           self.cash_journal_id.name))
 
                 st_line_vals['payment_ref'] = _("Cash difference observed during the counting (Profit)") + (_(' - opening') if is_opening else _(' - closing'))
-                st_line_vals['counterpart_account_id'] = self.cash_journal_id.profit_account_id.id
+                if not is_opening:
+                    st_line_vals['counterpart_account_id'] = self.cash_journal_id.profit_account_id.id
 
             self.env['account.bank.statement.line'].create(st_line_vals)