diff --git a/addons/account/models/chart_template.py b/addons/account/models/chart_template.py
index 566c16aed16..564e8328e19 100644
--- a/addons/account/models/chart_template.py
+++ b/addons/account/models/chart_template.py
@@ -172,7 +172,7 @@ class AccountChartTemplate(models.AbstractModel):
         reload_template = template_code == company.chart_template
         company.chart_template = template_code
 
-        if not reload_template and (not company._existing_accounting() or self.env.ref('base.module_account').demo):
+        if not reload_template and (not company.root_id._existing_accounting() or self.env.ref('base.module_account').demo):
             for model in ('account.move',) + TEMPLATE_MODELS[::-1]:
                 if not company.parent_id:
                     self.env[model].sudo().with_context(active_test=False).search([('company_id', 'child_of', company.id)]).with_context({MODULE_UNINSTALL_FLAG: True}).unlink()
@@ -376,7 +376,7 @@ class AccountChartTemplate(models.AbstractModel):
 
         # Set the currency to the fiscal country's currency
         vals = {key: val for key, val in template_data.items() if filter_properties(key)}
-        if not company._existing_accounting():
+        if not company.root_id._existing_accounting():
             if company.parent_id:
                 vals['currency_id'] = company.parent_id.currency_id.id
             else:
diff --git a/addons/account/models/company.py b/addons/account/models/company.py
index e82f838d682..a1510d22571 100644
--- a/addons/account/models/company.py
+++ b/addons/account/models/company.py
@@ -393,7 +393,7 @@ class ResCompany(models.Model):
 
             #forbid the change of currency_id if there are already some accounting entries existing
             if 'currency_id' in values and values['currency_id'] != company.currency_id.id:
-                if company._existing_accounting():
+                if company.root_id._existing_accounting():
                     raise UserError(_('You cannot change the currency of the company since some journal items already exist'))
 
         return super(ResCompany, self).write(values)
@@ -534,7 +534,7 @@ class ResCompany(models.Model):
     def _existing_accounting(self) -> bool:
         """Return True iff some accounting entries have already been made for the current company."""
         self.ensure_one()
-        return bool(self.env['account.move.line'].search([('company_id', 'child_of', self.root_id.id)], limit=1))
+        return bool(self.env['account.move.line'].search([('company_id', 'child_of', self.id)], limit=1))
 
     def _chart_template_selection(self):
         return self.env['account.chart.template']._select_chart_template(self.country_id)
diff --git a/addons/account/models/res_config_settings.py b/addons/account/models/res_config_settings.py
index 01f7d3f8dc7..139a8b995ec 100644
--- a/addons/account/models/res_config_settings.py
+++ b/addons/account/models/res_config_settings.py
@@ -251,7 +251,7 @@ class ResConfigSettings(models.TransientModel):
     @api.depends('company_id')
     def _compute_has_chart_of_accounts(self):
         self.has_chart_of_accounts = bool(self.company_id.chart_template)
-        self.has_accounting_entries = self.company_id._existing_accounting()
+        self.has_accounting_entries = self.company_id.root_id._existing_accounting()
 
     @api.onchange('group_analytic_accounting')
     def onchange_analytic_accounting(self):
diff --git a/addons/point_of_sale/models/pos_config.py b/addons/point_of_sale/models/pos_config.py
index 062d3823fc4..9f878edd7b0 100644
--- a/addons/point_of_sale/models/pos_config.py
+++ b/addons/point_of_sale/models/pos_config.py
@@ -192,7 +192,7 @@ class PosConfig(models.Model):
     @api.depends('company_id')
     def _compute_company_has_template(self):
         for config in self:
-            config.company_has_template = config.company_id.sudo()._existing_accounting() or config.company_id.chart_template
+            config.company_has_template = config.company_id.root_id.sudo()._existing_accounting() or config.company_id.chart_template
 
     def _compute_is_installed_account_accountant(self):
         account_accountant = self.env['ir.module.module'].sudo().search([('name', '=', 'account_accountant'), ('state', '=', 'installed')])