diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 4b4ad611538..fbafbac8ab2 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -3675,10 +3675,10 @@ class AccountMoveLine(models.Model):
                 raise UserError(_('You cannot use this account (%s) in this journal, check the field \'Allowed Journals\' on the related account.', account.display_name))
 
             failed_check = False
-            if journal.type_control_ids or journal.account_control_ids:
+            if (journal.type_control_ids - journal.default_account_id.user_type_id) or journal.account_control_ids:
                 failed_check = True
                 if journal.type_control_ids:
-                    failed_check = account.user_type_id not in journal.type_control_ids
+                    failed_check = account.user_type_id not in (journal.type_control_ids - journal.default_account_id.user_type_id)
                 if failed_check and journal.account_control_ids:
                     failed_check = account not in journal.account_control_ids