diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index be4be9d3918..879fa6cb6d4 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -475,8 +475,11 @@ class AccountMoveLine(models.Model):
         #compute the default credit/debit of the next line in case of a manual entry
         balance = 0
         for line in self._context['line_ids']:
-            if line[2]:
+            if line[2]:  # in case of command 0: add a record with values
                 balance += line[2].get('debit', 0) - line[2].get('credit', 0)
+            elif line[0] == 2:  # line has been deleted
+                line_obj = self.browse(line[1])
+                balance -= line_obj.debit - line_obj.credit
         if balance < 0:
             rec.update({'debit': -balance})
         if balance > 0: