diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
index c3935029670..5bf15ac325b 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
@@ -35,7 +35,10 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 		this.frm.set_query("expense_account", "items", function () {
 			return {
 				query: "erpnext.controllers.queries.get_expense_account",
-				filters: { company: doc.company },
+				filters: {
+					company: doc.company,
+					disabled: 0,
+				},
 			};
 		});
 	}
diff --git a/erpnext/controllers/queries.py b/erpnext/controllers/queries.py
index b4610337ceb..8810e3595b2 100644
--- a/erpnext/controllers/queries.py
+++ b/erpnext/controllers/queries.py
@@ -695,6 +695,7 @@ def get_expense_account(doctype, txt, searchfield, start, page_len, filters):
 	condition = ""
 	if filters.get("company"):
 		condition += "and tabAccount.company = %(company)s"
+	condition += f"and tabAccount.disabled = {filters.get('disabled', 0)}"
 
 	return frappe.db.sql(
 		f"""select tabAccount.name from `tabAccount`