diff --git a/addons/account/wizard/account_automatic_entry_wizard.py b/addons/account/wizard/account_automatic_entry_wizard.py
index 54413b151643d670e67451094a9263f693012098..bf722509f008096644d7dd52824334769a326411 100644
--- a/addons/account/wizard/account_automatic_entry_wizard.py
+++ b/addons/account/wizard/account_automatic_entry_wizard.py
@@ -340,7 +340,7 @@ class AutomaticEntryWizard(models.TransientModel):
             amount = sum((self.move_line_ids._origin & move.line_ids).mapped('balance'))
             accrual_move = created_moves[1:].filtered(lambda m: m.date == move.date)
 
-            if accrual_account.reconcile:
+            if accrual_account.reconcile and accrual_move.state == 'posted' and destination_move.state == 'posted':
                 destination_move_lines = destination_move.mapped('line_ids').filtered(lambda line: line.account_id == accrual_account)[destination_move_offset:destination_move_offset+2]
                 destination_move_offset += 2
                 accrual_move_lines = accrual_move.mapped('line_ids').filtered(lambda line: line.account_id == accrual_account)[accrual_move_offsets[accrual_move]:accrual_move_offsets[accrual_move]+2]