fix: consolidated report issue

[rohitwaghchaure]

Traceback (most recent call last):
  File "/home/frappe/frappe-bench/apps/frappe/frappe/app.py", line 66, in application
    response = frappe.api.handle()
  File "/home/frappe/frappe-bench/apps/frappe/frappe/api.py", line 54, in handle
    return frappe.handler.handle()
  File "/home/frappe/frappe-bench/apps/frappe/frappe/handler.py", line 31, in handle
    data = execute_cmd(cmd)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/handler.py", line 67, in execute_cmd
    return frappe.call(method, **frappe.form_dict)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/__init__.py", line 1205, in call
    return fn(*args, **newargs)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/__init__.py", line 621, in wrapper_fn
    retval = fn(*args, **get_newargs(fn, kwargs))
  File "/home/frappe/frappe-bench/apps/frappe/frappe/desk/query_report.py", line 233, in run
    result = generate_report_result(report, filters, user, custom_columns)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/desk/query_report.py", line 75, in generate_report_result
    res = report.execute_script_report(filters)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/core/doctype/report/report.py", line 122, in execute_script_report
    res = self.execute_module(filters)
  File "/home/frappe/frappe-bench/apps/frappe/frappe/core/doctype/report/report.py", line 139, in execute_module
    return frappe.get_attr(method_name)(frappe._dict(filters))
  File "/home/frappe/frappe-bench/apps/erpnext/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py", line 50, in execute
    data, message, chart, report_summary = get_balance_sheet_data(fiscal_year, companies, columns, filters)
  File "/home/frappe/frappe-bench/apps/erpnext/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py", line 78, in get_balance_sheet_data
    message, opening_balance = prepare_companywise_opening_balance(asset, liability, equity, companies)
  File "/home/frappe/frappe-bench/apps/erpnext/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py", line 118, in prepare_companywise_opening_balance
    opening_value += get_opening_balance(account_name, data, company)
TypeError: unsupported operand type(s) for +=: 'int' and 'NoneType'

[codecov]

Codecov Report

Merging #28035 (038a3c5) into develop (f3cf36f) will increase coverage by 0.75%.
The diff coverage is 0.00%.

@@             Coverage Diff             @@
##           develop   #28035      +/-   ##
===========================================
+ Coverage    54.41%   55.16%   +0.75%     
===========================================
  Files         1255     1255              
  Lines        67817    67851      +34     
===========================================
+ Hits         36900    37428     +528     
+ Misses       30917    30423     -494     

Impacted Files	Coverage Δ
...cial_statement/consolidated_financial_statement.py	0.00% <0.00%> (ø)
erpnext/utilities/product.py	15.94% <0.00%> (-34.79%)	⬇️
erpnext/shopping_cart/product_info.py	32.35% <0.00%> (-20.59%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
erpnext/assets/doctype/asset/depreciation.py	84.55% <0.00%> (-2.95%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
...e/shopping_cart_settings/shopping_cart_settings.py	66.03% <0.00%> (-1.89%)	⬇️
...eorder_level/itemwise_recommended_reorder_level.py	92.45% <0.00%> (-1.89%)	⬇️
erpnext/shopping_cart/product_query.py	61.19% <0.00%> (-1.50%)	⬇️
.../report/stock_projected_qty/stock_projected_qty.py	87.01% <0.00%> (-1.30%)	⬇️
... and 48 more