diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 86fdaaa924a..fc3285be3db 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -500,14 +500,18 @@ def get_additional_conditions(from_date, ignore_closing_entries, filters):
 						_("To use a different finance book, please uncheck 'Include Default Book Entries'")
 					)
 				else:
-					additional_conditions.append("(finance_book in (%(finance_book)s) OR finance_book IS NULL)")
+					additional_conditions.append(
+						"(finance_book in (%(finance_book)s, '') OR finance_book IS NULL)"
+					)
 			else:
-				additional_conditions.append("(finance_book in (%(company_fb)s) OR finance_book IS NULL)")
+				additional_conditions.append("(finance_book in (%(company_fb)s, '') OR finance_book IS NULL)")
 		else:
 			if filters.get("finance_book"):
-				additional_conditions.append("(finance_book in (%(finance_book)s) OR finance_book IS NULL)")
+				additional_conditions.append(
+					"(finance_book in (%(finance_book)s, '') OR finance_book IS NULL)"
+				)
 			else:
-				additional_conditions.append("(finance_book IS NULL)")
+				additional_conditions.append("(finance_book in ('') OR finance_book IS NULL)")
 
 	if accounting_dimensions:
 		for dimension in accounting_dimensions:
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index 6a4f394ebc8..227d9b68ce6 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -253,14 +253,14 @@ def get_conditions(filters):
 					_("To use a different finance book, please uncheck 'Include Default Book Entries'")
 				)
 			else:
-				conditions.append("(finance_book in (%(finance_book)s) OR finance_book IS NULL)")
+				conditions.append("(finance_book in (%(finance_book)s, '') OR finance_book IS NULL)")
 		else:
-			conditions.append("(finance_book in (%(company_fb)s) OR finance_book IS NULL)")
+			conditions.append("(finance_book in (%(company_fb)s, '') OR finance_book IS NULL)")
 	else:
 		if filters.get("finance_book"):
-			conditions.append("(finance_book in (%(finance_book)s) OR finance_book IS NULL)")
+			conditions.append("(finance_book in (%(finance_book)s, '') OR finance_book IS NULL)")
 		else:
-			conditions.append("(finance_book IS NULL)")
+			conditions.append("(finance_book in ('') OR finance_book IS NULL)")
 
 	if not filters.get("show_cancelled_entries"):
 		conditions.append("is_cancelled = 0")
diff --git a/erpnext/accounts/report/trial_balance/trial_balance.py b/erpnext/accounts/report/trial_balance/trial_balance.py
index d2300cd1238..3bcd1bc68d0 100644
--- a/erpnext/accounts/report/trial_balance/trial_balance.py
+++ b/erpnext/accounts/report/trial_balance/trial_balance.py
@@ -166,14 +166,16 @@ def get_rootwise_opening_balances(filters, report_type):
 					_("To use a different finance book, please uncheck 'Include Default Book Entries'")
 				)
 			else:
-				additional_conditions += " AND (finance_book in (%(finance_book)s) OR finance_book IS NULL)"
+				additional_conditions += (
+					" AND (finance_book in (%(finance_book)s, '') OR finance_book IS NULL)"
+				)
 		else:
-			additional_conditions += " AND (finance_book in (%(company_fb)s) OR finance_book IS NULL)"
+			additional_conditions += " AND (finance_book in (%(company_fb)s, '') OR finance_book IS NULL)"
 	else:
 		if filters.get("finance_book"):
-			additional_conditions += " AND (finance_book in (%(finance_book)s) OR finance_book IS NULL)"
+			additional_conditions += " AND (finance_book in (%(finance_book)s, '') OR finance_book IS NULL)"
 		else:
-			additional_conditions += " AND (finance_book IS NULL)"
+			additional_conditions += " AND (finance_book in ('') OR finance_book IS NULL)"
 
 	accounting_dimensions = get_accounting_dimensions(as_list=False)