jey_erp/jey_erp/public/js/item_landed_cost.js

frappe.ui.form.on('Item', {
    setup(frm) {
        // Default Landed Cost Account: only non-group accounts.
        frm.set_query('default_landed_cost_account', () => ({
            filters: { is_group: 0 }
        }));
    },
});