fix: cannot create reverse journal entry

[nextchamp-saqib]

While creating a Reverse Journal Entry, the Reference field under the Accounts table was set as the Original Journal Entry's name.

Consider a case where a Sales Invoice was reconciled with a JV and then this JV is reversed, then due to the reference under the Accounts not being set as Sales Invoice, the outstanding of the Sales Invoice will not be updated.

This PR fixes the reference field and also adds a field "Reversal Of" to store the original journal entry's reference

---

Fixes #26425

[codecov]

Codecov Report

Merging #29125 (3aa1817) into develop (650b388) will decrease coverage by 0.03%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #29125      +/-   ##
===========================================
- Coverage    55.76%   55.72%   -0.04%     
===========================================
  Files         1131     1131              
  Lines        67550    67587      +37     
===========================================
- Hits         37669    37665       -4     
- Misses       29881    29922      +41     

Impacted Files	Coverage Δ
...xt/accounts/doctype/journal_entry/journal_entry.py	68.13% <100.00%> (-0.05%)	⬇️
erpnext/utilities/product.py	14.70% <0.00%> (-35.30%)	⬇️
erpnext/shopping_cart/product_info.py	30.30% <0.00%> (-21.22%)	⬇️
...e/asset_value_adjustment/asset_value_adjustment.py	86.04% <0.00%> (-3.49%)	⬇️
...t/product_bundle_balance/product_bundle_balance.py	79.54% <0.00%> (-2.28%)	⬇️
...e/shopping_cart_settings/shopping_cart_settings.py	65.38% <0.00%> (-1.93%)	⬇️
...eorder_level/itemwise_recommended_reorder_level.py	92.45% <0.00%> (-1.89%)	⬇️
.../hr/doctype/upload_attendance/upload_attendance.py	44.69% <0.00%> (-1.52%)	⬇️
erpnext/shopping_cart/product_query.py	61.19% <0.00%> (-1.50%)	⬇️
erpnext/stock/reorder_item.py	76.92% <0.00%> (-0.86%)	⬇️
... and 21 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #29170 fix: cannot create reverse journal entry (backport #29125) has been created for branch version-13-hotfix