diff --git a/packages/server/src/modules/FinancialStatements/modules/TrialBalanceSheet/TrialBalanceSheet.ts b/packages/server/src/modules/FinancialStatements/modules/TrialBalanceSheet/TrialBalanceSheet.ts
index 1cee9693a..790c69800 100644
--- a/packages/server/src/modules/FinancialStatements/modules/TrialBalanceSheet/TrialBalanceSheet.ts
+++ b/packages/server/src/modules/FinancialStatements/modules/TrialBalanceSheet/TrialBalanceSheet.ts
@@ -172,8 +172,11 @@ export class TrialBalanceSheet extends FinancialSheet {
   private filterNoneTransactions = (
     accountNode: ITrialBalanceAccount
   ): boolean => {
-    const accountLedger = this.repository.totalAccountsLedger.whereAccountId(
-      accountNode.id,
+    const depsAccountsIds =
+      this.repository.accountsDepGraph.dependenciesOf(accountNode.id);
+
+    const accountLedger = this.repository.totalAccountsLedger.whereAccountsIds(
+      [accountNode.id, ...depsAccountsIds]
     );
     return !accountLedger.isEmpty();
   };
@@ -241,8 +244,8 @@ export class TrialBalanceSheet extends FinancialSheet {
    */
   private accountsSection(accounts: ModelObject<Account>[]) {
     return R.compose(
-      this.nestedAccountsNode,
       this.accountsFilter,
+      this.nestedAccountsNode,
       this.accountsMapper
     )(accounts);
   }
@@ -250,7 +253,6 @@ export class TrialBalanceSheet extends FinancialSheet {
   /**
    * Retrieve trial balance sheet statement data.
    * Note: Retruns null in case there is no transactions between the given date periods.
-   *
    * @return {ITrialBalanceSheetData}
    */
   public reportData(): ITrialBalanceSheetData {