diff --git a/addons/stock_account/models/stock_move.py b/addons/stock_account/models/stock_move.py
index 02a3e56a491..41f0cb13c20 100644
--- a/addons/stock_account/models/stock_move.py
+++ b/addons/stock_account/models/stock_move.py
@@ -591,23 +591,30 @@ class StockMove(models.Model):
 
         if self.company_id.anglo_saxon_accounting:
             # Creates an account entry from stock_input to stock_output on a dropship move. https://github.com/odoo/odoo/issues/12687
-            if self._is_dropshipped():
-                if cost > 0:
-                    am_vals.append(self.with_company(self.company_id)._prepare_account_move_vals(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost))
-                else:
-                    cost = -1 * cost
-                    am_vals.append(self.with_company(self.company_id)._prepare_account_move_vals(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost))
-            elif self._is_dropshipped_returned():
-                if cost > 0 and self.location_dest_id._should_be_valued():
-                    am_vals.append(self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
-                elif cost > 0:
-                    am_vals.append(self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost))
-                else:
-                    cost = -1 * cost
-                    am_vals.append(self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
+            anglosaxon_am_vals = self._prepare_anglosaxon_account_move_vals(acc_src, acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost)
+            if anglosaxon_am_vals:
+                am_vals.append(anglosaxon_am_vals)
 
         return am_vals
 
+    def _prepare_anglosaxon_account_move_vals(self, acc_src, acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost):
+        anglosaxon_am_vals = {}
+        if self._is_dropshipped():
+            if cost > 0:
+                anglosaxon_am_vals = self.with_company(self.company_id)._prepare_account_move_vals(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost)
+            else:
+                cost = -1 * cost
+                anglosaxon_am_vals = self.with_company(self.company_id)._prepare_account_move_vals(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost)
+        elif self._is_dropshipped_returned():
+            if cost > 0 and self.location_dest_id._should_be_valued():
+                anglosaxon_am_vals = self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost)
+            elif cost > 0:
+                anglosaxon_am_vals = self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost)
+            else:
+                cost = -1 * cost
+                anglosaxon_am_vals = self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost)
+        return anglosaxon_am_vals
+
     def _get_analytic_distribution(self):
         return False