diff --git a/addons/point_of_sale/models/pos_session.py b/addons/point_of_sale/models/pos_session.py
index b4c9930a353..a3fedfe734c 100644
--- a/addons/point_of_sale/models/pos_session.py
+++ b/addons/point_of_sale/models/pos_session.py
@@ -753,7 +753,7 @@ class PosSession(models.Model):
                 | combine_cash_receivable_lines[statement]
             )
             accounts = all_lines.mapped('account_id')
-            lines_by_account = [all_lines.filtered(lambda l: l.account_id == account) for account in accounts]
+            lines_by_account = [all_lines.filtered(lambda l: l.account_id == account and not l.reconciled) for account in accounts]
             for lines in lines_by_account:
                 lines.reconcile()
             # We try to validate the statement after the reconciliation is done