fix: COA importer importing all accounts as group

[deepeshgarg007]

Fixes: #28112

[Alchez]

@deepeshgarg007, is there a better way to identify group and non-group accounts? Every time a column is added, this logic may need to be updated. I had brought this issue up earlier in #23687, but that went nowhere.

I still think manual setting should be the only way to set an account as a group account, but that may be a breaking change.

[codecov]

Codecov Report

Merging #28145 (8ccd3fe) into develop (b01635e) will increase coverage by 0.00%.
The diff coverage is 100.00%.

@@           Coverage Diff            @@
##           develop   #28145   +/-   ##
========================================
  Coverage    55.39%   55.40%           
========================================
  Files         1248     1248           
  Lines        67681    67695   +14     
========================================
+ Hits         37494    37505   +11     
- Misses       30187    30190    +3     

Impacted Files	Coverage Δ
...ype/account/chart_of_accounts/chart_of_accounts.py	77.55% <100.00%> (-0.69%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
...value/warehouse_wise_item_balance_age_and_value.py	92.59% <0.00%> (-2.47%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.80% <0.00%> (-2.42%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
...ctype/accounting_dimension/accounting_dimension.py	64.34% <0.00%> (-1.56%)	⬇️
...e/period_closing_voucher/period_closing_voucher.py	88.23% <0.00%> (-1.48%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	90.64% <0.00%> (-0.72%)	⬇️
...next/accounts/doctype/subscription/subscription.py	82.02% <0.00%> (-0.57%)	⬇️
... and 14 more

[deepeshgarg007]

@deepeshgarg007, is there a better way to identify group and non-group accounts? Every time a column is added, this logic may need to be updated. I had brought this issue up earlier in #23687, but that went nowhere.

I still think manual setting should be the only way to set an account as a group account, but that may be a breaking change.

@Alchez I agree. Will have to see where there are implications of this change. Maybe you can raise a new PR again