<%= select( "bar", "account", Bar.find_by_sql( 'SELECT * From bars where bars.account > 0' ).collect{ |p| [p.account, p.id] }, {include_blank => false } ) %>
Rails eliminates the need to degenerate your code to SQL fragments for most things.
You could write this query more cleanly. Instead of:
Bar.find_by_sql( 'SELECT * From bars where bars.account_id > 0' )
Do this:
Bar.find(:all, :conditions => 'account_id > 0')
Cheers, Ryan