การใส่เงื่อนไขการเรียกใช้ Ajax ลงไปใน Function Add row แบบ element

<?php
 	include 'dbConfig.php';
 	$query = $db->query("SELECT * FROM accountcode ORDER BY acc_id ASC ");
 	$rowCount = $query->num_rows;
 	?>
	<td>
	  <select id="accountcode" class="accountcode">
  			<option value=""> - - Please select - - </option>
			<?php
  			if($rowCount > 0){
      			while($row=$query->fetch_assoc()){
        	echo '<option value="'.$row['acc_id'].'">'.$row['acc_name'].'</option>';
      			}
    		}else{
      			echo '<option value="">Accountcode not available</option>';
    		}
  			?>
   	  </select>
	</td>
	<td>
	  <select id="item" class="item">
    		<option value=""> - - Select accountcode first - -</option>
	  </select>

function fncAdd(){
	 var tb = document.getElementById('tbl');
	 var tbody = document.createElement('tbody');
	     tb.insertBefore(tbody, null);
	   tr = document.createElement("tr");
	     tbody.insertBefore(tr, null);

  td =  document.createElement("td");
  var id = document.createTextNode("");
      td.insertBefore(id, null);
      tr.insertBefore(td, null);

	 td =  document.createElement("td");
	 var se = document.createElement("select");
	   se.setAttribute('id','accountcode');
	   se.options[0] = new Option(" - - Please select - - ","");
	   se.options[0].selected =1;
      td.insertBefore(se, null);
	    tr.insertBefore(td, null);

	 td = document.createElement("td");
	 se = document.createElement("select");
	   se.setAttribute('id','item');
	   se.options[0] = new Option(" - - Select accountcode first - - ","");
	   se.options[0].selected =1;
      td.insertBefore(se, null);
	    tr.insertBefore(td, null);

 tb.appendChild(tbody);