diff --git a/addons/account/models/account_account.py b/addons/account/models/account_account.py
index 53322bcd81a..c9d2de963bd 100644
--- a/addons/account/models/account_account.py
+++ b/addons/account/models/account_account.py
@@ -140,7 +140,7 @@ class AccountAccount(models.Model):
             AND journal.type IN ('bank', 'cash')
             AND journal.currency_id IS NOT NULL
             AND journal.currency_id != company.currency_id
-            AND account.currency_id != journal.currency_id 
+            AND account.currency_id != journal.currency_id
         ''', [tuple(self.ids)])
         res = self._cr.fetchone()
         if res:
@@ -244,11 +244,9 @@ class AccountAccount(models.Model):
         either 'debit' or 'credit', depending on which one of these two fields
         got assigned.
         """
+        self.company_id.create_op_move_if_non_existant()
         opening_move = self.company_id.account_opening_move_id
 
-        if not opening_move:
-            raise UserError(_("You must first define an opening move."))
-
         if opening_move.state == 'draft':
             # check whether we should create a new move line or modify an existing one
             account_op_lines = self.env['account.move.line'].search([('account_id', '=', self.id),
diff --git a/addons/account/models/company.py b/addons/account/models/company.py
index a04ccd3243b..f817927cf93 100644
--- a/addons/account/models/company.py
+++ b/addons/account/models/company.py
@@ -405,10 +405,16 @@ class ResCompany(models.Model):
         current year earnings account.
         """
         if self.account_opening_move_id and self.account_opening_move_id.state == 'draft':
-            debit_diff, credit_diff = self.get_opening_move_differences(self.account_opening_move_id.line_ids)
-
+            balancing_account = self.get_unaffected_earnings_account()
             currency = self.currency_id
-            balancing_move_line = self.account_opening_move_id.line_ids.filtered(lambda x: x.account_id == self.get_unaffected_earnings_account())
+
+            balancing_move_line = self.account_opening_move_id.line_ids.filtered(lambda x: x.account_id == balancing_account)
+            # There could be multiple lines if we imported the balance from unaffected earnings account too
+            if len(balancing_move_line) > 1:
+                self.with_context(check_move_validity=False).account_opening_move_id.line_ids -= balancing_move_line[1:]
+                balancing_move_line = balancing_move_line[0]
+
+            debit_diff, credit_diff = self.get_opening_move_differences(self.account_opening_move_id.line_ids)
 
             if float_is_zero(debit_diff + credit_diff, precision_rounding=currency.rounding):
                 if balancing_move_line:
@@ -420,7 +426,6 @@ class ResCompany(models.Model):
                     balancing_move_line.write({'debit': credit_diff, 'credit': debit_diff})
                 else:
                     # Non-zero difference and no existing line : create a new line
-                    balancing_account = self.get_unaffected_earnings_account()
                     self.env['account.move.line'].create({
                         'name': _('Automatic Balancing Line'),
                         'move_id': self.account_opening_move_id.id,