diff --git a/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py b/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
index 394a9636b78..e217d69039d 100644
--- a/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
+++ b/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
@@ -4,7 +4,7 @@
 
 import frappe
 from frappe import _
-from frappe.utils import cstr, flt
+from frappe.utils import flt
 
 import erpnext
 from erpnext.accounts.report.financial_statements import (
@@ -31,18 +31,23 @@ def execute(filters=None):
 def get_data(filters, dimension_list):
 	company_currency = erpnext.get_company_currency(filters.company)
 
-	acc = frappe.db.sql(
-		"""
-		select
-			name, account_number, parent_account, lft, rgt, root_type,
-			report_type, account_name, include_in_gross, account_type, is_group
-		from
-			`tabAccount`
-		where
-			company=%s
-			order by lft""",
-		(filters.company),
-		as_dict=True,
+	acc = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"lft",
+			"rgt",
+			"root_type",
+			"report_type",
+			"account_name",
+			"include_in_gross",
+			"account_type",
+			"is_group",
+		],
+		order_by="lft",
 	)
 
 	if not acc:
@@ -50,16 +55,17 @@ def get_data(filters, dimension_list):
 
 	accounts, accounts_by_name, parent_children_map = filter_accounts(acc)
 
-	min_lft, max_rgt = frappe.db.sql(
-		"""select min(lft), max(rgt) from `tabAccount`
-		where company=%s""",
-		(filters.company),
+	lft_rgt = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[{"MIN": "lft", "as": "min_lft"}, {"MAX": "rgt", "as": "max_rgt"}],
 	)[0]
+	min_lft, max_rgt = lft_rgt.min_lft, lft_rgt.max_rgt
 
-	account = frappe.db.sql_list(
-		"""select name from `tabAccount`
-		where lft >= %s and rgt <= %s and company = %s""",
-		(min_lft, max_rgt, filters.company),
+	account = frappe.get_all(
+		"Account",
+		filters={"lft": [">=", min_lft], "rgt": ["<=", max_rgt], "company": filters.company},
+		pluck="name",
 	)
 
 	gl_entries_by_account = {}
@@ -75,42 +81,34 @@ def get_data(filters, dimension_list):
 
 
 def set_gl_entries_by_account(dimension_list, filters, account, gl_entries_by_account):
-	condition = get_condition(filters.get("dimension"))
-
-	if account:
-		condition += " and account in ({})".format(", ".join([frappe.db.escape(d) for d in account]))
+	dimension_field = frappe.scrub(filters.get("dimension"))
 
 	gl_filters = {
 		"company": filters.get("company"),
-		"from_date": filters.get("from_date"),
-		"to_date": filters.get("to_date"),
-		"finance_book": cstr(filters.get("finance_book")),
+		dimension_field: ["in", list(set(dimension_list))],
+		"posting_date": ["between", [filters.get("from_date"), filters.get("to_date")]],
+		"is_cancelled": 0,
 	}
+	if account:
+		gl_filters["account"] = ["in", account]
 
-	gl_filters["dimensions"] = tuple(set(dimension_list))
-
-	if filters.get("include_default_book_entries"):
-		gl_filters["company_fb"] = frappe.get_cached_value("Company", filters.company, "default_finance_book")
-
-	gl_entries = frappe.db.sql(
-		"""
-		select
-			posting_date, account, {dimension}, debit, credit, is_opening, fiscal_year,
-			debit_in_account_currency, credit_in_account_currency, account_currency
-		from
-			`tabGL Entry`
-		where
-			company=%(company)s
-		{condition}
-		and posting_date >= %(from_date)s
-		and posting_date <= %(to_date)s
-		and is_cancelled = 0
-		order by account, posting_date""".format(
-			dimension=frappe.scrub(filters.get("dimension")), condition=condition
-		),
-		gl_filters,
-		as_dict=True,
-	)  # nosec
+	gl_entries = frappe.get_all(
+		"GL Entry",
+		filters=gl_filters,
+		fields=[
+			"posting_date",
+			"account",
+			dimension_field,
+			"debit",
+			"credit",
+			"is_opening",
+			"fiscal_year",
+			"debit_in_account_currency",
+			"credit_in_account_currency",
+			"account_currency",
+		],
+		order_by="account, posting_date",
+	)
 
 	for entry in gl_entries:
 		gl_entries_by_account.setdefault(entry.account, []).append(entry)
@@ -178,14 +176,6 @@ def accumulate_values_into_parents(accounts, accounts_by_name, dimension_list):
 				].get(frappe.scrub(dimension), 0.0) + d.get(frappe.scrub(dimension), 0.0)
 
 
-def get_condition(dimension):
-	conditions = []
-
-	conditions.append(f"{frappe.scrub(dimension)} in %(dimensions)s")
-
-	return " and {}".format(" and ".join(conditions)) if conditions else ""
-
-
 def get_dimensions(filters):
 	meta = frappe.get_meta(filters.get("dimension"), cached=False)
 	query_filters = {}