refactor: separate round off account for opening (backport #42588)

[mergify]

Issue:

Rounding Entries are unavoidable in high precision Sales / Purchase Invoices that post opening entries. As the default Round off account is of type Profit and Loss, such Invoices is currently not possible to be submitted.

Solution

A separate Round Off account just for opening entries could help address this issue. This account will be under Liability.

Abandoned tasks

Tasks:

• patch to update existing companies
• add round off for all templates in verified and unverified directory

Alternate approach

Abandoning above approach of updating templates and creating account automatically.

System will not auto-create any accounts. Instead,

• Company master will have new account provision round_off_for_opening, which is not mandatory
• New account_type - Round Off for Opening - is introduced
• User has to manually create an account of above type and set it in company master

ToDo:

• Test cases for Sales Invoice, with and without inclusive tax
• Test case for Purchase Invoice

Internal Ref: 18968
fixes: #42376

---

This is an automatic backport of pull request #42588 done by Mergify.

[mergify]

Cherry-pick of 88e6816 has failed:

On branch mergify/bp/version-15-hotfix/pr-42588
Your branch is ahead of 'origin/version-15-hotfix' by 1 commit.
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Changes to be committed:
	modified:   erpnext/accounts/doctype/account/account.json
	modified:   erpnext/accounts/doctype/account/account.py
	modified:   erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
	modified:   erpnext/accounts/doctype/sales_invoice/sales_invoice.py
	modified:   erpnext/controllers/accounts_controller.py
	modified:   erpnext/setup/doctype/company/company.js

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/general_ledger.py

Cherry-pick of 5021c7c has failed:

On branch mergify/bp/version-15-hotfix/pr-42588
Your branch is ahead of 'origin/version-15-hotfix' by 4 commits.
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You are currently cherry-picking commit 5021c7ca2c.
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Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of b7edc6d has failed:

On branch mergify/bp/version-15-hotfix/pr-42588
Your branch is ahead of 'origin/version-15-hotfix' by 8 commits.
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You are currently cherry-picking commit b7edc6dea9.
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Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

no changes added to commit (use "git add" and/or "git commit -a")

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