diff --git a/account_banking/account_banking_view.xml b/account_banking/account_banking_view.xml
index dcb931700..1671d27e8 100644
--- a/account_banking/account_banking_view.xml
+++ b/account_banking/account_banking_view.xml
@@ -248,7 +248,10 @@
                            position="after">
                         <field name="partner_bank_id"/>
                     </xpath>
-
+                    <xpath expr="//field[@name='line_ids']/tree//field[@name='account_id']"
+                           position="attributes">
+                       <attribute name="attrs">{'readonly': [('state', '!=', 'draft'), ('match_type', 'in', ('move', 'payment'))]}</attribute>
+                    </xpath>
                     <xpath expr="//field[@name='line_ids']/tree/field[@name='amount']"
                            position="after">
                         <field name="match_type"/>
@@ -336,7 +339,8 @@
                     <field name="partner_bank_id"/>
                     <field name="type" on_change="onchange_type(partner_id, type)"/>
                     <!-- TODO note the references to parent from the statement form view -->
-                    <field domain="[('journal_id','=',parent.journal_id)]" name="account_id"/>
+                    <field domain="[('journal_id','=',parent.journal_id)]" 
+                        attrs="{'readonly': [('state', '!=', 'draft'), ('match_type', 'in', ('move', 'payment'))]}" name="account_id"/>
                     <field name="analytic_account_id" groups="analytic.group_analytic_accounting" domain="[('company_id', '=', parent.company_id), ('type', '&lt;&gt;', 'view')]"/>
                     <field name="amount"/>
                     <field name="match_type"/>