fix(Bank Reconciliation): get credit amount for bank account of type liability

[Anuja-pawar]

If a bank account is of type Liability (eg. Credit Card Account)
As credits increase Liability accounts, and debits decrease Liability accounts
Deposit should be matched against credit amount from Journal Entry, and Withdrawal should be matched against debit amount unlike Asset accounts.

Reference: ISS-21-22-07465

Steps to recreate:

1. Create Account of type Bank having Root Type Liability

For example

2. Create Bank Account for the same

For example

3. Create a Journal Entry for this account

For example

4. Create Bank Transaction for this (manually)
   set the Deposit & Unallocated Amount accordingly

For example

5. Try reconciling this transaction in Bank Reconciliation Tool. You would get journal entry amount zero while matching the voucher against transaction

Before

After

[codecov]

Codecov Report

Merging #28132 (54bf8b7) into develop (2da1703) will increase coverage by 0.00%.
The diff coverage is 0.00%.

@@           Coverage Diff            @@
##           develop   #28132   +/-   ##
========================================
  Coverage    55.23%   55.23%           
========================================
  Files         1117     1117           
  Lines        66494    66498    +4     
========================================
+ Hits         36729    36732    +3     
- Misses       29765    29766    +1     

Impacted Files	Coverage Δ
...nk_reconciliation_tool/bank_reconciliation_tool.py	44.11% <0.00%> (-1.07%)	⬇️
erpnext/education/doctype/student/student.py	73.68% <0.00%> (-3.16%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	44.00% <0.00%> (-2.00%)	⬇️
erpnext/accounts/deferred_revenue.py	75.11% <0.00%> (-0.89%)	⬇️
erpnext/stock/reorder_item.py	76.06% <0.00%> (-0.86%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	77.23% <0.00%> (-0.82%)	⬇️
erpnext/selling/doctype/sales_order/sales_order.py	76.30% <0.00%> (-0.75%)	⬇️
.../report/accounts_receivable/accounts_receivable.py	67.83% <0.00%> (-0.44%)	⬇️
erpnext/stock/get_item_details.py	79.60% <0.00%> (+0.15%)	⬆️
...ext/payroll/doctype/payroll_entry/payroll_entry.py	71.02% <0.00%> (+0.23%)	⬆️
... and 10 more

[nextchamp-saqib]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28319 fix(Bank Reconciliation): get credit amount for bank account of type liability (backport #28132) has been created for branch version-13-hotfix