diff --git a/cmd/neofs-node/accounting.go b/cmd/neofs-node/accounting.go
index 6b8a3700dd..e99918905e 100644
--- a/cmd/neofs-node/accounting.go
+++ b/cmd/neofs-node/accounting.go
@@ -6,6 +6,7 @@ import (
 	"github.com/nspcc-dev/neofs-api-go/v2/session"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/client"
 	"github.com/nspcc-dev/neofs-node/pkg/morph/client/balance"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/balance/wrapper"
 	accountingTransportGRPC "github.com/nspcc-dev/neofs-node/pkg/network/transport/accounting/grpc"
 	accountingService "github.com/nspcc-dev/neofs-node/pkg/services/accounting"
 	accounting "github.com/nspcc-dev/neofs-node/pkg/services/accounting/morph"
@@ -25,6 +26,9 @@ func initAccountingService(c *cfg) {
 	balanceClient, err := balance.New(staticClient)
 	fatalOnErr(err)
 
+	balanceMorphWrapper, err := wrapper.New(balanceClient)
+	fatalOnErr(err)
+
 	metaHdr := new(session.ResponseMetaHeader)
 	xHdr := new(session.XHeader)
 	xHdr.SetKey("test X-Header key")
@@ -36,7 +40,7 @@ func initAccountingService(c *cfg) {
 			accountingService.NewSignService(
 				c.key,
 				accountingService.NewExecutionService(
-					accounting.NewExecutor(balanceClient),
+					accounting.NewExecutor(balanceMorphWrapper),
 					metaHdr,
 				),
 			),
diff --git a/pkg/morph/client/balance/wrapper/balanceOf.go b/pkg/morph/client/balance/wrapper/balanceOf.go
index add725d32e..48b7a413d6 100644
--- a/pkg/morph/client/balance/wrapper/balanceOf.go
+++ b/pkg/morph/client/balance/wrapper/balanceOf.go
@@ -1,11 +1,25 @@
 package wrapper
 
-// OwnerID represents the container owner identifier.
-// FIXME: correct the definition.
-type OwnerID struct{}
+import (
+	"github.com/nspcc-dev/neofs-api-go/pkg/owner"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/balance"
+)
 
 // BalanceOf receives the amount of funds in the client's account
 // through the Balance contract call, and returns it.
-func (w *Wrapper) BalanceOf(ownerID OwnerID) (int64, error) {
-	panic("implement me")
+func (w *Wrapper) BalanceOf(id *owner.ID) (int64, error) {
+	v, err := owner.ScriptHashBE(id)
+	if err != nil {
+		return 0, err
+	}
+
+	args := balance.GetBalanceOfArgs{}
+	args.SetWallet(v)
+
+	result, err := w.client.BalanceOf(args)
+	if err != nil {
+		return 0, err
+	}
+
+	return result.Amount(), nil
 }
diff --git a/pkg/morph/client/balance/wrapper/decimals.go b/pkg/morph/client/balance/wrapper/decimals.go
index ce13b20efb..2910622f52 100644
--- a/pkg/morph/client/balance/wrapper/decimals.go
+++ b/pkg/morph/client/balance/wrapper/decimals.go
@@ -17,6 +17,5 @@ func (w *Wrapper) Decimals() (uint32, error) {
 		return 0, errors.Wrap(err, "could not invoke smart contract")
 	}
 
-	// FIXME: avoid narrowing cast
 	return uint32(values.Decimals()), nil
 }
diff --git a/pkg/services/accounting/morph/executor.go b/pkg/services/accounting/morph/executor.go
index a79a2a3232..9b6e73aaa5 100644
--- a/pkg/services/accounting/morph/executor.go
+++ b/pkg/services/accounting/morph/executor.go
@@ -3,49 +3,41 @@ package accounting
 import (
 	"context"
 
+	"github.com/nspcc-dev/neofs-api-go/pkg/owner"
 	"github.com/nspcc-dev/neofs-api-go/v2/accounting"
-	"github.com/nspcc-dev/neofs-node/pkg/morph/client/balance"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/balance/wrapper"
 	accountingSvc "github.com/nspcc-dev/neofs-node/pkg/services/accounting"
-	"github.com/pkg/errors"
 )
 
 type morphExecutor struct {
-	// TODO: use client wrapper
-	client *balance.Client
+	client *wrapper.Wrapper
 }
 
-func NewExecutor(client *balance.Client) accountingSvc.ServiceExecutor {
+func NewExecutor(client *wrapper.Wrapper) accountingSvc.ServiceExecutor {
 	return &morphExecutor{
 		client: client,
 	}
 }
 
 func (s *morphExecutor) Balance(ctx context.Context, body *accounting.BalanceRequestBody) (*accounting.BalanceResponseBody, error) {
-	id := body.GetOwnerID()
-
-	idBytes, err := id.StableMarshal(nil)
+	id, err := owner.IDFromV2(body.GetOwnerID())
 	if err != nil {
-		return nil, errors.Wrap(err, "could not marshal wallet owner ID")
+		return nil, err
 	}
 
-	argsBalance := balance.GetBalanceOfArgs{}
-	argsBalance.SetWallet(idBytes)
-
-	vBalance, err := s.client.BalanceOf(argsBalance)
+	amount, err := s.client.BalanceOf(id)
 	if err != nil {
-		return nil, errors.Wrap(err, "could not call BalanceOf method")
+		return nil, err
 	}
 
-	argsDecimals := balance.DecimalsArgs{}
-
-	vDecimals, err := s.client.Decimals(argsDecimals)
+	precision, err := s.client.Decimals()
 	if err != nil {
-		return nil, errors.Wrap(err, "could not call decimals method")
+		return nil, err
 	}
 
 	dec := new(accounting.Decimal)
-	dec.SetValue(vBalance.Amount())
-	dec.SetPrecision(uint32(vDecimals.Decimals()))
+	dec.SetValue(amount)
+	dec.SetPrecision(precision)
 
 	res := new(accounting.BalanceResponseBody)
 	res.SetBalance(dec)