diff --git a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
index 8c2e0f87f82e..ea73847555db 100644
--- a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
+++ b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
@@ -113,7 +113,7 @@ def generate_data_from_csv(file_doc, as_dict=False):
 			if as_dict:
 				data.append({frappe.scrub(header): row[index] for index, header in enumerate(headers)})
 			else:
-				if not row[1]:
+				if not row[1] and len(row) > 1:
 					row[1] = row[0]
 					row[3] = row[2]
 				data.append(row)
diff --git a/erpnext/accounts/doctype/journal_entry/journal_entry.py b/erpnext/accounts/doctype/journal_entry/journal_entry.py
index 4328635aaa62..4bf9501e5a0b 100644
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.py
@@ -496,7 +496,7 @@ def validate_against_jv(self):
 							).format(d.reference_name, d.account)
 						)
 				else:
-					dr_or_cr = "debit" if d.credit > 0 else "credit"
+					dr_or_cr = "debit" if flt(d.credit) > 0 else "credit"
 					valid = False
 					for jvd in against_entries:
 						if flt(jvd[dr_or_cr]) > 0: