diff --git a/html/admin/sql/patch/upgrade26.sql b/html/admin/sql/patch/upgrade26.sql
index 171fd8096..10620029c 100644
--- a/html/admin/sql/patch/upgrade26.sql
+++ b/html/admin/sql/patch/upgrade26.sql
@@ -27,5 +27,67 @@ end;
 $$
     LANGUAGE plpgsql;
 
+CREATE OR REPLACE FUNCTION account_insert(p_f_id integer, p_account poste_comptable) RETURNS integer
+    AS $$
+declare
+nParent tmp_pcmn.pcm_val_parent%type;
+sName varchar;
+nNew tmp_pcmn.pcm_val%type;
+bAuto bool;
+nFd_id integer;
+nCount integer;
+begin
+	
+	if length(trim(p_account)) != 0 then
+	raise notice 'p_account is not empty';
+		select *  into nCount from tmp_pcmn where pcm_val=p_account;
+		if nCount !=0  then
+			raise notice 'this account exists in tmp_pcmn ';
+			perform attribut_insert(p_f_id,5,to_char(p_account,'999999999999999999999999'));
+                   else 
+                       -- account doesn't exist, create it
+			select av_text into sName from 
+				attr_value join jnt_fic_att_value using (jft_id)
+			where	
+			ad_id=1 and f_id=p_f_id;
+
+			nParent:=account_parent(p_account);
+			insert into tmp_pcmn(pcm_val,pcm_lib,pcm_val_parent) values (p_account,sName,nParent);
+			perform attribut_insert(p_f_id,5,to_char(p_account,'999999999999999999999999'));
+	
+		end if;		
+	else 
+	raise notice 'p_account is  empty';
+		select fd_id into nFd_id from fiche where f_id=p_f_id;
+		bAuto:= account_auto(nFd_id);
+		if bAuto = true then
+			raise notice 'account generated automatically';
+			nNew:=account_compute(p_f_id);
+			raise notice 'nNew %', nNew;
+			select av_text into sName from 
+			attr_value join jnt_fic_att_value using (jft_id)
+			where
+			ad_id=1 and f_id=p_f_id;
+			nParent:=account_parent(nNew);
+			perform account_add  (nNew,sName);
+			perform attribut_insert(p_f_id,5,to_char(nNew,'999999999999999999999999'));
+	
+		else 
+                -- if there is an account_base then it is the default
+ 	              select fd_class_base into nNew from fiche_def join fiche using (fd_id) where f_id=p_f_id;
+			if nNew is null or length(trim(nNew)) = 0 then	 
+				raise notice 'count is null';
+				 perform attribut_insert(p_f_id,5,null);
+			else
+				 perform attribut_insert(p_f_id,5,to_char(nNew,'999999999999999999999999'));
+			end if;
+		end if;
+	end if;
+		
+return 0;
+end;
+$$
+    LANGUAGE plpgsql;
+
 update version set val=27;
 commit;