diff --git a/addons/account/models/account.py b/addons/account/models/account.py
index 373ec1fe9fb..6c7d88b11f5 100644
--- a/addons/account/models/account.py
+++ b/addons/account/models/account.py
@@ -273,6 +273,8 @@ class AccountAccount(models.Model):
 
         Note that: lines with debit = credit = amount_currency = 0 are set to `reconciled´ = True
         '''
+        if not self.ids:
+            return None
         query = """
             UPDATE account_move_line SET
                 reconciled = CASE WHEN debit = 0 AND credit = 0 AND amount_currency = 0