diff --git a/src/containers/FinancialStatements/BalanceSheet/BalanceSheet.js b/src/containers/FinancialStatements/BalanceSheet/BalanceSheet.js
index 8c6cb9d4d..9d3b47c6f 100644
--- a/src/containers/FinancialStatements/BalanceSheet/BalanceSheet.js
+++ b/src/containers/FinancialStatements/BalanceSheet/BalanceSheet.js
@@ -31,7 +31,7 @@ function BalanceSheet({
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
     basis: 'cash',
     displayColumnsType: 'total',
-    accountsFilter: 'without-zero-balance',
+    filterByOption: 'without-zero-balance',
   });
 
   // Handle re-fetch balance sheet after filter change.
diff --git a/src/containers/FinancialStatements/BalanceSheet/utils.js b/src/containers/FinancialStatements/BalanceSheet/utils.js
index 74656f4e0..0a5301b23 100644
--- a/src/containers/FinancialStatements/BalanceSheet/utils.js
+++ b/src/containers/FinancialStatements/BalanceSheet/utils.js
@@ -5,7 +5,7 @@ import moment from 'moment';
 export const getBalanceSheetHeaderDefaultValues = () => {
   return {
     basic: 'cash',
-    accountsFilter: 'without-zero-balance',
+    filterByOption: 'without-zero-balance',
     displayColumnsType: 'total',
     fromDate: moment().toDate(),
     toDate: moment().toDate(),
@@ -20,6 +20,6 @@ export const getBalanceSheetHeaderValidationSchema = () =>
       .min(Yup.ref('fromDate'))
       .required()
       .label(intl.get('toDate')),
-    accountsFilter: Yup.string(),
+    filterByOption: Yup.string(),
     displayColumnsType: Yup.string(),
   });
diff --git a/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatement.js b/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatement.js
index 2b1071276..4956101c1 100644
--- a/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatement.js
+++ b/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatement.js
@@ -34,6 +34,7 @@ function CashFlowStatement({
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
     basis: 'cash',
     displayColumnsType: 'total',
+    filterByOption: 'with-transactions',
   });
 
   // Handle refetch cash flow after filter change.
diff --git a/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatementGeneralPanel.js b/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatementGeneralPanel.js
index ed2e96e65..742a6454a 100644
--- a/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatementGeneralPanel.js
+++ b/src/containers/FinancialStatements/CashFlowStatement/CashFlowStatementGeneralPanel.js
@@ -13,7 +13,7 @@ export default function CashFlowStatementHeaderGeneralPanel() {
     <div>
       <FinancialStatementDateRange />
       <SelectDisplayColumnsBy />
-      <FinancialStatementsFilter initialSelectedItem={'all-accounts'} />
+      <FinancialStatementsFilter initialSelectedItem={'with-transactions'} />
       <RadiosAccountingBasis key={'basis'} />
     </div>
   );
diff --git a/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummary.js b/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummary.js
index a5681ce9e..253ec5ac7 100644
--- a/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummary.js
+++ b/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummary.js
@@ -29,6 +29,7 @@ function CustomersBalanceSummary({
 }) {
   const [filter, setFilter] = useState({
     asDate: moment().endOf('day').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   // Handle re-fetch customers balance summary after filter change.
diff --git a/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummaryGeneralPanelContent.js b/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummaryGeneralPanelContent.js
index ae77259c2..1e8c692a9 100644
--- a/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummaryGeneralPanelContent.js
+++ b/src/containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummaryGeneralPanelContent.js
@@ -5,7 +5,7 @@ import { Classes, FormGroup, Position, Checkbox } from '@blueprintjs/core';
 import { ContactsMultiSelect, FormattedMessage as T } from 'components';
 import classNames from 'classnames';
 import { Row, Col, FieldHint } from 'components';
-import { filterCustomersOptions } from '../common';
+import { filterCustomersOptions } from '../constants';
 
 import {
   momentFormatter,
@@ -71,7 +71,7 @@ export default function CustomersBalanceSummaryGeneralPanelContent() {
       <FinancialStatementsFilter
         items={filterCustomersOptions}
         label={<T id={'customers.label_filter_customers'} />}
-        initialSelectedItem={'all-customers'}
+        initialSelectedItem={'with-transactions'}
       />
 
       <Row>
diff --git a/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactions.js b/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactions.js
index bfe6de920..4d928e7dc 100644
--- a/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactions.js
+++ b/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactions.js
@@ -30,6 +30,7 @@ function CustomersTransactions({
   const [filter, setFilter] = useState({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   const handleFilterSubmit = (filter) => {
diff --git a/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactionsHeaderGeneralPanel.js b/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactionsHeaderGeneralPanel.js
index 5536d29cc..d0b218fc4 100644
--- a/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactionsHeaderGeneralPanel.js
+++ b/src/containers/FinancialStatements/CustomersTransactions/CustomersTransactionsHeaderGeneralPanel.js
@@ -10,7 +10,7 @@ import {
   ContactsMultiSelect,
   FormattedMessage as T,
 } from '../../../components';
-import { filterCustomersOptions } from '../common';
+import { filterCustomersOptions } from '../constants';
 
 import {
   CustomersTransactionsGeneralPanelProvider,
@@ -40,7 +40,7 @@ function CustomersTransactionsHeaderGeneralPanelContent() {
       <FinancialStatementsFilter
         items={filterCustomersOptions}
         label={<T id={'customers.label_filter_customers'} />}
-        initialSelectedItem={'all-customers'}
+        initialSelectedItem={'with-transactions'}
       />
       <Row>
         <Col xs={5}>
diff --git a/src/containers/FinancialStatements/FinancialStatementDateRange.js b/src/containers/FinancialStatements/FinancialStatementDateRange.js
index 7b5479464..2923ca28c 100644
--- a/src/containers/FinancialStatements/FinancialStatementDateRange.js
+++ b/src/containers/FinancialStatements/FinancialStatementDateRange.js
@@ -6,7 +6,8 @@ import { Row, Col, Hint } from 'components';
 import { momentFormatter, parseDateRangeQuery } from 'utils';
 import { DateInput } from '@blueprintjs/datetime';
 import intl from 'react-intl-universal';
-import { dateRangeOptions } from 'containers/FinancialStatements/common';
+import { dateRangeOptions } from './constants';
+
 
 /**
  * Financial statement - Date range select.
diff --git a/src/containers/FinancialStatements/FinancialStatementsFilter.js b/src/containers/FinancialStatements/FinancialStatementsFilter.js
index d6dc4a127..d746e1161 100644
--- a/src/containers/FinancialStatements/FinancialStatementsFilter.js
+++ b/src/containers/FinancialStatements/FinancialStatementsFilter.js
@@ -12,7 +12,7 @@ import { FastField } from 'formik';
 
 import { CLASSES } from 'common/classes';
 import { Col, Row, ListSelect, MODIFIER } from 'components';
-import { filterAccountsOptions } from './common';
+import { filterAccountsOptions } from './constants';
 
 
 export default function FinancialStatementsFilter({
@@ -45,7 +45,7 @@ export default function FinancialStatementsFilter({
   return (
     <Row>
       <Col xs={4}>
-        <FastField name={'accountsFilter'}>
+        <FastField name={'filterByOption'}>
           {({ form: { setFieldValue }, field: { value } }) => (
             <FormGroup
               label={label}
@@ -61,7 +61,7 @@ export default function FinancialStatementsFilter({
                 selectedItemProp={'key'}
                 textProp={'name'}
                 onItemSelect={(item) => {
-                  setFieldValue('accountsFilter', item.key);
+                  setFieldValue('filterByOption', item.key);
                 }}
                 className={classNames(CLASSES.SELECT_LIST_FILL_POPOVER)}
                 {...restProps}
diff --git a/src/containers/FinancialStatements/GeneralLedger/GeneralLedger.js b/src/containers/FinancialStatements/GeneralLedger/GeneralLedger.js
index 3cdee521d..ae32d63fa 100644
--- a/src/containers/FinancialStatements/GeneralLedger/GeneralLedger.js
+++ b/src/containers/FinancialStatements/GeneralLedger/GeneralLedger.js
@@ -34,7 +34,7 @@ function GeneralLedger({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
     basis: 'accural',
-    accountsFilter: 'with-transactions',
+    filterByOption: 'with-transactions',
   });
 
   // Handle financial statement filter change.
diff --git a/src/containers/FinancialStatements/GeneralLedger/GeneralLedgerHeaderGeneralPane.js b/src/containers/FinancialStatements/GeneralLedger/GeneralLedgerHeaderGeneralPane.js
index 5f78cfa43..356480e06 100644
--- a/src/containers/FinancialStatements/GeneralLedger/GeneralLedgerHeaderGeneralPane.js
+++ b/src/containers/FinancialStatements/GeneralLedger/GeneralLedgerHeaderGeneralPane.js
@@ -35,7 +35,7 @@ function GLHeaderGeneralPaneContent() {
       <FinancialStatementDateRange />
       <FinancialStatementsFilter
         items={filterAccountsOptions}
-        initialSelectedItem={'all-accounts'}
+        initialSelectedItem={'with-transactions'}
       />
       <Row>
         <Col xs={4}>
diff --git a/src/containers/FinancialStatements/InventoryValuation/InventoryValuation.js b/src/containers/FinancialStatements/InventoryValuation/InventoryValuation.js
index 6317b9fff..c769ec361 100644
--- a/src/containers/FinancialStatements/InventoryValuation/InventoryValuation.js
+++ b/src/containers/FinancialStatements/InventoryValuation/InventoryValuation.js
@@ -27,6 +27,7 @@ function InventoryValuation({
 }) {
   const [filter, setFilter] = useState({
     asDate: moment().endOf('day').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   // Handle filter form submit.
@@ -54,7 +55,6 @@ function InventoryValuation({
     [toggleInventoryValuationFilterDrawer],
   );
 
- 
   return (
     <InventoryValuationProvider query={filter}>
       <InventoryValuationActionsBar
diff --git a/src/containers/FinancialStatements/InventoryValuation/InventoryValuationHeaderGeneralPanel.js b/src/containers/FinancialStatements/InventoryValuation/InventoryValuationHeaderGeneralPanel.js
index 4b32b6690..af3acfb4a 100644
--- a/src/containers/FinancialStatements/InventoryValuation/InventoryValuationHeaderGeneralPanel.js
+++ b/src/containers/FinancialStatements/InventoryValuation/InventoryValuationHeaderGeneralPanel.js
@@ -11,7 +11,7 @@ import {
   Col,
   FieldHint,
 } from '../../../components';
-import { filterInventoryValuationOptions } from '../common';
+import { filterInventoryValuationOptions } from '../constants';
 
 import {
   momentFormatter,
@@ -45,7 +45,7 @@ function InventoryValuationHeaderGeneralPanelContent() {
   return (
     <div>
       <Row>
-        <Col xs={5}>
+        <Col xs={4}>
           <FastField name={'asDate'}>
             {({ form, field: { value }, meta: { error } }) => (
               <FormGroup
@@ -76,7 +76,7 @@ function InventoryValuationHeaderGeneralPanelContent() {
       />
 
       <Row>
-        <Col xs={5}>
+        <Col xs={4}>
           <Field name={'itemsIds'}>
             {({ form: { setFieldValue } }) => (
               <FormGroup
diff --git a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheet.js b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheet.js
index 1c966ab60..c7c264b43 100644
--- a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheet.js
+++ b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheet.js
@@ -14,10 +14,7 @@ import withCurrentOrganization from '../../Organization/withCurrentOrganization'
 
 import 'style/pages/FinancialStatements/ProfitLossSheet.scss';
 import { ProfitLossSheetProvider } from './ProfitLossProvider';
-import {
-  ProfitLossSheetLoadingBar,
-  ProfitLossSheetAlerts
-} from './components';
+import { ProfitLossSheetLoadingBar, ProfitLossSheetAlerts } from './components';
 
 /**
  * Profit/Loss financial statement sheet.
@@ -34,7 +31,7 @@ function ProfitLossSheet({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
     displayColumnsType: 'total',
-    accountsFilter: 'all-accounts',
+    filterByOption: 'with-transactions',
   });
 
   // Handle submit filter.
diff --git a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeader.js b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeader.js
index 307ac826b..5e6ef56e1 100644
--- a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeader.js
+++ b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeader.js
@@ -25,18 +25,14 @@ function ProfitLossHeader({
   // #withProfitLossActions
   toggleProfitLossFilterDrawer: toggleFilterDrawer,
 }) {
-  
-
   // Validation schema.
   const validationSchema = Yup.object().shape({
-    fromDate: Yup.date()
-      .required()
-      .label(intl.get('from_date')),
+    fromDate: Yup.date().required().label(intl.get('from_date')),
     toDate: Yup.date()
       .min(Yup.ref('fromDate'))
       .required()
       .label(intl.get('to_date')),
-    accountsFilter: Yup.string(),
+    filterByOption: Yup.string(),
     displayColumnsType: Yup.string(),
   });
 
diff --git a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeaderGeneralPane.js b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeaderGeneralPane.js
index fd332705f..02148d4f3 100644
--- a/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeaderGeneralPane.js
+++ b/src/containers/FinancialStatements/ProfitLossSheet/ProfitLossSheetHeaderGeneralPane.js
@@ -13,7 +13,7 @@ export default function ProfitLossSheetHeaderGeneralPane({}) {
     <div>
       <FinancialStatementDateRange />
       <SelectDisplayColumnsBy />
-      <FinancialStatementsFilter initialSelectedItem={'all-accounts'} />
+      <FinancialStatementsFilter initialSelectedItem={'with-transactions'} />
       <RadiosAccountingBasis key={'basis'} />
     </div>
   );
diff --git a/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItems.js b/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItems.js
index 4f2db579b..f411f2040 100644
--- a/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItems.js
+++ b/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItems.js
@@ -27,6 +27,7 @@ function PurchasesByItems({
   const [filter, setFilter] = useState({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   // Handle filter form submit.
diff --git a/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItemsGeneralPanel.js b/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItemsGeneralPanel.js
index e8c90d2b4..0098541fb 100644
--- a/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItemsGeneralPanel.js
+++ b/src/containers/FinancialStatements/PurchasesByItems/PurchasesByItemsGeneralPanel.js
@@ -10,7 +10,7 @@ import {
 import classNames from 'classnames';
 import FinancialStatementDateRange from 'containers/FinancialStatements/FinancialStatementDateRange';
 import FinancialStatementsFilter from '../FinancialStatementsFilter';
-import { filterItemsOptions } from '../common';
+import { filterItemsOptions } from '../constants';
 
 import {
   PurchasesByItemsGeneralPanelProvider,
@@ -40,7 +40,7 @@ function PurchasesByItemsGeneralPanelContent() {
       <FinancialStatementsFilter
         items={filterItemsOptions}
         label={<T id={'items.label_filter_items'} />}
-        initialSelectedItem={'all-items'}
+        initialSelectedItem={'with-transactions'}
       />
 
       <Row>
diff --git a/src/containers/FinancialStatements/SalesByItems/SalesByItems.js b/src/containers/FinancialStatements/SalesByItems/SalesByItems.js
index 80458241b..81b0d8dc0 100644
--- a/src/containers/FinancialStatements/SalesByItems/SalesByItems.js
+++ b/src/containers/FinancialStatements/SalesByItems/SalesByItems.js
@@ -1,7 +1,6 @@
 import React, { useEffect, useState, useCallback } from 'react';
 import moment from 'moment';
 
-
 import 'style/pages/FinancialStatements/SalesAndPurchasesSheet.scss';
 
 import { SalesByItemProvider } from './SalesByItemProvider';
@@ -30,6 +29,7 @@ function SalesByItems({
   const [filter, setFilter] = useState({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   // Handle filter form submit.
diff --git a/src/containers/FinancialStatements/SalesByItems/SalesByItemsHeaderGeneralPanel.js b/src/containers/FinancialStatements/SalesByItems/SalesByItemsHeaderGeneralPanel.js
index 974d48dcd..717f70082 100644
--- a/src/containers/FinancialStatements/SalesByItems/SalesByItemsHeaderGeneralPanel.js
+++ b/src/containers/FinancialStatements/SalesByItems/SalesByItemsHeaderGeneralPanel.js
@@ -2,7 +2,7 @@ import React from 'react';
 import { FormGroup, Classes } from '@blueprintjs/core';
 import { Field } from 'formik';
 import classNames from 'classnames';
-import { filterItemsOptions } from '../common';
+import { filterItemsOptions } from '../constants';
 
 import { Row, Col, ItemsMultiSelect, FormattedMessage as T } from 'components';
 import FinancialStatementDateRange from 'containers/FinancialStatements/FinancialStatementDateRange';
@@ -36,7 +36,7 @@ function SalesByItemsHeaderGeneralPanelContent() {
       <FinancialStatementsFilter
         items={filterItemsOptions}
         label={<T id={'items.label_filter_items'} />}
-        initialSelectedItem={'all-items'}
+        initialSelectedItem={'with-transactions'}
       />
 
       <Row>
diff --git a/src/containers/FinancialStatements/SelectDisplayColumnsBy.js b/src/containers/FinancialStatements/SelectDisplayColumnsBy.js
index 8adf628b7..daf2bb35e 100644
--- a/src/containers/FinancialStatements/SelectDisplayColumnsBy.js
+++ b/src/containers/FinancialStatements/SelectDisplayColumnsBy.js
@@ -3,7 +3,7 @@ import { FormGroup } from '@blueprintjs/core';
 import { FastField  } from 'formik';
 import { FormattedMessage as T } from 'components';
 import { Row, Col, ListSelect } from 'components';
-import { displayColumnsByOptions } from 'containers/FinancialStatements/common';
+import { displayColumnsByOptions } from './constants';
 
 /**
  * Financial statement - Display columns by and type select.
diff --git a/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheet.js b/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheet.js
index 0025b933a..5f5f07697 100644
--- a/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheet.js
+++ b/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheet.js
@@ -33,7 +33,7 @@ function TrialBalanceSheet({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
     basis: 'accural',
-    accountsFilter: 'all-accounts',
+    filterByOption: 'with-transactions',
   });
 
   // Handle filter form submit.
diff --git a/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetHeaderGeneralPanel.js b/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetHeaderGeneralPanel.js
index eccd65a0b..97b3b952d 100644
--- a/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetHeaderGeneralPanel.js
+++ b/src/containers/FinancialStatements/TrialBalanceSheet/TrialBalanceSheetHeaderGeneralPanel.js
@@ -12,7 +12,7 @@ export default function TrialBalanceSheetHeaderGeneralPanel({
   return (
     <div>
       <FinancialStatementDateRange />
-      <FinancialStatementsFilter initialSelectedItem={'all-accounts'} />
+      <FinancialStatementsFilter initialSelectedItem={'with-transactions'} />
       <RadiosAccountingBasis />
     </div>
   );
diff --git a/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummary.js b/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummary.js
index 72a443e65..894279804 100644
--- a/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummary.js
+++ b/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummary.js
@@ -30,6 +30,7 @@ function VendorsBalanceSummary({
 }) {
   const [filter, setFilter] = useState({
     asDate: moment().endOf('day').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   // Handle refetch vendors balance summary.
diff --git a/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummaryHeaderGeneralContent.js b/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummaryHeaderGeneralContent.js
index c5d81eadb..f1f824797 100644
--- a/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummaryHeaderGeneralContent.js
+++ b/src/containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummaryHeaderGeneralContent.js
@@ -11,7 +11,7 @@ import {
   FieldHint,
   FormattedMessage as T,
 } from '../../../components';
-import { filterVendorsOptions } from '../common';
+import { filterVendorsOptions } from '../constants';
 
 import {
   momentFormatter,
@@ -77,7 +77,7 @@ export default function VendorsBalanceSummaryHeaderGeneralContent() {
       <FinancialStatementsFilter
         items={filterVendorsOptions}
         label={<T id={'vendors.label_filter_vendors'} />}
-        initialSelectedItem={'all-vendors'}
+        initialSelectedItem={'with-transactions'}
       />
 
       <Row>
diff --git a/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactions.js b/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactions.js
index e6cb8ee64..f28fb6313 100644
--- a/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactions.js
+++ b/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactions.js
@@ -31,6 +31,7 @@ function VendorsTransactions({
   const [filter, setFilter] = useState({
     fromDate: moment().startOf('year').format('YYYY-MM-DD'),
     toDate: moment().endOf('year').format('YYYY-MM-DD'),
+    filterByOption: 'with-transactions',
   });
 
   const handleFilterSubmit = (filter) => {
diff --git a/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactionsHeaderGeneralPanel.js b/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactionsHeaderGeneralPanel.js
index b7bfacfa2..94c8b578d 100644
--- a/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactionsHeaderGeneralPanel.js
+++ b/src/containers/FinancialStatements/VendorsTransactions/VendorsTransactionsHeaderGeneralPanel.js
@@ -12,7 +12,7 @@ import {
   ContactsMultiSelect,
   FormattedMessage as T,
 } from '../../../components';
-import { filterVendorsOptions } from '../common';
+import { filterVendorsOptions } from '../constants';
 
 import {
   VendorsTransactionsGeneralPanelProvider,
diff --git a/src/containers/FinancialStatements/common.js b/src/containers/FinancialStatements/common.js
index 64dc89365..54e7a4729 100644
--- a/src/containers/FinancialStatements/common.js
+++ b/src/containers/FinancialStatements/common.js
@@ -1,145 +1,7 @@
 import * as R from 'ramda';
-import intl from 'react-intl-universal';
+import { displayColumnsByOptions } from './constants';
 import { transfromToSnakeCase, flatten } from 'utils';
 
-export const displayColumnsByOptions = [
-  { key: 'total', name: intl.get('total'), type: 'total', by: '' },
-  {
-    key: 'year',
-    name: intl.get('date_year'),
-    type: 'date_periods',
-    by: 'year',
-  },
-  {
-    key: 'month',
-    name: intl.get('date_month'),
-    type: 'date_periods',
-    by: 'month',
-  },
-  {
-    key: 'week',
-    name: intl.get('date_week'),
-    type: 'date_periods',
-    by: 'month',
-  },
-  {
-    key: 'day',
-    name: intl.get('date_day'),
-    type: 'date_periods',
-    by: 'day',
-  },
-  {
-    key: 'quarter',
-    name: intl.get('date_quarter'),
-    type: 'date_periods',
-    by: 'quarter',
-  },
-];
-
-export const dateRangeOptions = [
-  { value: 'today', label: intl.get('today') },
-  { value: 'this_week', label: intl.get('this_week') },
-  { value: 'this_month', label: intl.get('this_month') },
-  { value: 'this_quarter', label: intl.get('this_quarter') },
-  { value: 'this_year', label: intl.get('this_year') },
-  { value: 'custom', label: intl.get('custom_range') },
-];
-
-export const filterAccountsOptions = [
-  {
-    key: 'all-accounts',
-    name: intl.get('all_accounts'),
-    hint: intl.get('all_accounts_including_with_zero_balance'),
-  },
-  {
-    key: 'without-zero-balance',
-    name: intl.get('accounts_without_zero_balance'),
-    hint: intl.get('include_accounts_and_exclude_zero_balance'),
-  },
-  {
-    key: 'with-transactions',
-    name: intl.get('accounts_with_transactions'),
-    hint: intl.get(
-      'include_accounts_once_has_transactions_on_given_date_period',
-    ),
-  },
-];
-
-export const filterItemsOptions = [
-  {
-    key: 'all-items',
-    name: intl.get('all_items'),
-    hint: intl.get('items.option_all_items.hint'),
-  },
-  {
-    key: 'with-transactions',
-    name: intl.get('items.option_with_transactions'),
-    hint: intl.get('items.option_with_transactions.hint'),
-  },
-  {
-    key: 'with-only-active',
-    name: intl.get('items.option.only_active'),
-  },
-];
-
-export const filterCustomersOptions = [
-  {
-    key: 'all-customers',
-    name: intl.get('all_customers'),
-    hint: intl.get('customers.option_all_customers.hint'),
-  },
-  {
-    key: 'without-zero-balance',
-    name: intl.get('customers.option_without_zero_balance'),
-    hint: intl.get('customers.option_without_zero_balance.hint'),
-  },
-  {
-    key: 'with-transactions',
-    name: intl.get('customers.option_with_transactions'),
-    hint: intl.get('customers.option_with_transactions.hint'),
-  },
-];
-
-export const filterVendorsOptions = [
-  {
-    key: 'all-vendors',
-    name: intl.get('all_vendors'),
-    hint: intl.get('vendors.option_all_vendors.hint'),
-  },
-  {
-    key: 'without-zero-balance',
-    name: intl.get('vendors.option_without_zero_balance'),
-    hint: intl.get('vendors.option_without_zero_balance.hint'),
-  },
-  {
-    key: 'with-transactions',
-    name: intl.get('vendors.option_with_transactions'),
-    hint: intl.get('vendors.option_with_transactions.hint'),
-  },
-];
-
-export const filterInventoryValuationOptions = [
-  {
-    key: 'all-items',
-    name: intl.get('all_items'),
-    hint: intl.get('items.option_all_items.hint'),
-  },
-  {
-    key: 'with-transactions',
-    name: intl.get('items.option_with_transactions'),
-    hint: intl.get('items.option_with_transactions.hint'),
-  },
-  {
-    key: 'without-zero-balance',
-    name: intl.get('items.option_without_zero_balance'),
-    hint: intl.get('items.option_without_zero_balance.hint'),
-  },
-  {
-    key: 'with-only-active',
-    name: intl.get('items.option.only_active'),
-  },
-]
-
 /**
  * Associate display columns by and type properties to query object.
  */
@@ -160,14 +22,14 @@ export const transformDisplayColumnsType = (form) => {
 const setNoneZeroTransactions = (form) => {
   return {
     ...form,
-    noneZero: form.accountsFilter === 'without-zero-balance',
-    noneTransactions: form.accountsFilter === 'with-transactions',
-    onlyActive: form.accountsFilter === 'with-only-active',
+    noneZero: form.filterByOption === 'without-zero-balance',
+    noneTransactions: form.filterByOption === 'with-transactions',
+    onlyActive: form.filterByOption === 'with-only-active',
   };
 };
-
+// filterByOption
 export const transformAccountsFilter = (form) => {
-  return R.compose(R.omit(['accountsFilter']), setNoneZeroTransactions)(form);
+  return R.compose(R.omit(['filterByOption']), setNoneZeroTransactions)(form);
 };
 
 /**
diff --git a/src/containers/FinancialStatements/constants.js b/src/containers/FinancialStatements/constants.js
new file mode 100644
index 000000000..315a00041
--- /dev/null
+++ b/src/containers/FinancialStatements/constants.js
@@ -0,0 +1,141 @@
+
+import intl from 'react-intl-universal';
+
+
+export const displayColumnsByOptions = [
+  { key: 'total', name: intl.get('total'), type: 'total', by: '' },
+  {
+    key: 'year',
+    name: intl.get('date_year'),
+    type: 'date_periods',
+    by: 'year',
+  },
+  {
+    key: 'month',
+    name: intl.get('date_month'),
+    type: 'date_periods',
+    by: 'month',
+  },
+  {
+    key: 'week',
+    name: intl.get('date_week'),
+    type: 'date_periods',
+    by: 'month',
+  },
+  {
+    key: 'day',
+    name: intl.get('date_day'),
+    type: 'date_periods',
+    by: 'day',
+  },
+  {
+    key: 'quarter',
+    name: intl.get('date_quarter'),
+    type: 'date_periods',
+    by: 'quarter',
+  },
+];
+
+export const dateRangeOptions = [
+  { value: 'today', label: intl.get('today') },
+  { value: 'this_week', label: intl.get('this_week') },
+  { value: 'this_month', label: intl.get('this_month') },
+  { value: 'this_quarter', label: intl.get('this_quarter') },
+  { value: 'this_year', label: intl.get('this_year') },
+  { value: 'custom', label: intl.get('custom_range') },
+];
+
+export const filterAccountsOptions = [
+  {
+    key: 'all-accounts',
+    name: intl.get('all_accounts'),
+    hint: intl.get('all_accounts_including_with_zero_balance'),
+  },
+  {
+    key: 'without-zero-balance',
+    name: intl.get('accounts_without_zero_balance'),
+    hint: intl.get('include_accounts_and_exclude_zero_balance'),
+  },
+  {
+    key: 'with-transactions',
+    name: intl.get('accounts_with_transactions'),
+    hint: intl.get(
+      'include_accounts_once_has_transactions_on_given_date_period',
+    ),
+  },
+];
+
+export const filterItemsOptions = [
+  {
+    key: 'all-items',
+    name: intl.get('all_items'),
+    hint: intl.get('items.option_all_items.hint'),
+  },
+  {
+    key: 'with-transactions',
+    name: intl.get('items.option_with_transactions'),
+    hint: intl.get('items.option_with_transactions.hint'),
+  },
+  {
+    key: 'with-only-active',
+    name: intl.get('items.option.only_active'),
+  },
+];
+
+export const filterCustomersOptions = [
+  {
+    key: 'all-customers',
+    name: intl.get('all_customers'),
+    hint: intl.get('customers.option_all_customers.hint'),
+  },
+  {
+    key: 'without-zero-balance',
+    name: intl.get('customers.option_without_zero_balance'),
+    hint: intl.get('customers.option_without_zero_balance.hint'),
+  },
+  {
+    key: 'with-transactions',
+    name: intl.get('customers.option_with_transactions'),
+    hint: intl.get('customers.option_with_transactions.hint'),
+  },
+];
+
+export const filterVendorsOptions = [
+  {
+    key: 'all-vendors',
+    name: intl.get('all_vendors'),
+    hint: intl.get('vendors.option_all_vendors.hint'),
+  },
+  {
+    key: 'without-zero-balance',
+    name: intl.get('vendors.option_without_zero_balance'),
+    hint: intl.get('vendors.option_without_zero_balance.hint'),
+  },
+  {
+    key: 'with-transactions',
+    name: intl.get('vendors.option_with_transactions'),
+    hint: intl.get('vendors.option_with_transactions.hint'),
+  },
+];
+
+export const filterInventoryValuationOptions = [
+  {
+    key: 'all-items',
+    name: intl.get('all_items'),
+    hint: intl.get('items.option_all_items.hint'),
+  },
+  {
+    key: 'with-transactions',
+    name: intl.get('items.option_with_transactions'),
+    hint: intl.get('items.option_with_transactions.hint'),
+  },
+  {
+    key: 'without-zero-balance',
+    name: intl.get('items.option_without_zero_balance'),
+    hint: intl.get('items.option_without_zero_balance.hint'),
+  },
+  {
+    key: 'with-only-active',
+    name: intl.get('items.option.only_active'),
+  },
+]
\ No newline at end of file