diff --git a/CHANGELOG b/CHANGELOG
index 7c1317900a..8a4ec92c53 100644
--- a/CHANGELOG
+++ b/CHANGELOG
@@ -1,3 +1,5 @@
+* Switch journal debit/credit account usage
+
 Version 3.2.0 - 2014-04-21
 * Bug fixes (see mercurial logs for details)
 * Append new line under the original one
diff --git a/statement.py b/statement.py
index 14de2cc9aa..d239cf5bab 100644
--- a/statement.py
+++ b/statement.py
@@ -585,9 +585,9 @@ class Line(ModelSQL, ModelView):
 
         journal = self.statement.journal.journal
         if self.amount >= zero:
-            account = journal.credit_account
-        else:
             account = journal.debit_account
+        else:
+            account = journal.credit_account
         if not account:
             self.raise_user_error('debit_credit_account_statement_journal',
                 (journal.rec_name,))