fix: batch negative qty validation

[ankush]

continuation from #27945

Change:

• Validate that any backdated transaction can never cause an individual Batch's ledger to go negative at any time in the future.

The simplest way to reproduce:

1. Create a batched item. Create one batch at T0, a second batch at T0+2 of equal quantities.
2. Consume the second batch at T0+1.

Observed: The Batch didn't exist at this time. The transaction gets submitted without any warning/error.

Expected: Transaction can't be submitted.

More use cases:

1. Try to consume more from a batch that produced qty in chronological order (no backdated entries) This was caught before this PR too.
2. Add any transaction that makes the intermediate quantity of batch go negative but overall stays positive.
3. Use multiple batches like in the example for reproducing above.
4. ANY weird combination you can think of, since this validation constructs a batch's ledger in memory it should catch any and all possible instances of negative stock for a batch.

TODO:

• Need test case for exact example that broke the previous PR. fix: use batch, serial in future sle check for neg qty #27945

[codecov]

Codecov Report

Merging #28782 (5977c4d) into develop (9a644f6) will increase coverage by 8.47%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #28782      +/-   ##
===========================================
+ Coverage    46.80%   55.27%   +8.47%     
===========================================
  Files         1122     1122              
  Lines        66777    66782       +5     
===========================================
+ Hits         31255    36915    +5660     
+ Misses       35522    29867    -5655     

Impacted Files	Coverage Δ
...k/doctype/stock_ledger_entry/stock_ledger_entry.py	85.18% <100.00%> (+13.25%)	⬆️
erpnext/stock/stock_ledger.py	86.43% <100.00%> (+7.35%)	⬆️
.../hr/doctype/upload_attendance/upload_attendance.py	44.69% <0.00%> (-1.52%)	⬇️
...stock/doctype/purchase_receipt/purchase_receipt.py	90.29% <0.00%> (+0.26%)	⬆️
erpnext/accounts/doctype/account/account.py	71.76% <0.00%> (+0.39%)	⬆️
erpnext/hr/utils.py	74.29% <0.00%> (+0.40%)	⬆️
.../report/accounts_receivable/accounts_receivable.py	68.80% <0.00%> (+0.42%)	⬆️
erpnext/controllers/buying_controller.py	86.84% <0.00%> (+0.47%)	⬆️
erpnext/controllers/item_variant.py	70.76% <0.00%> (+0.51%)	⬆️
...xt/buying/doctype/purchase_order/purchase_order.py	78.30% <0.00%> (+0.56%)	⬆️
... and 181 more

[ankush]

@Mergifyio backport version-12-hotfix

[mergify]

backport version-12-hotfix

✅ Backports have been created

• #28796 fix: batch negative qty validation (backport #28782) has been created for branch version-12-hotfix