fix: General Ledger and TB opening entries mismatch issues

[deepeshgarg007]

1. General Ledger Issue when the "Show Opening Entries" check is enabled

An "Opening Entry" against an account should be considered as an opening entry irrespective of the date when they were posted. Currently opening entries having posting greater than the GL report to_date were getting ignored when the "Show Opening Entries" check was enabled.

2. Removed account fetching for Opening Entries in Journal Entry

On selecting voucher_type as Opening Entry in Journal Entry all balance sheet accounts except stock accounts are fetched. Have rarely seen anyone using this. It causes more annoyance to most users who don't need this than helping them.

3. Make the finance book field in Journal Entry read-only

The Finance book field in Journal Entry was only added for the purpose of single Asste depreciations via multiple methods as a compliance requirement for some companies. Many users end up using that without having proper knowledge or context about it and later end up having issues while reporting

[codecov]

Codecov Report

Merging #31439 (fe24462) into develop (db2484b) will increase coverage by 0.08%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #31439      +/-   ##
===========================================
+ Coverage    63.78%   63.87%   +0.08%     
===========================================
  Files          984      984              
  Lines        67754    67757       +3     
===========================================
+ Hits         43217    43279      +62     
+ Misses       24537    24478      -59     

Impacted Files	Coverage Δ
...xt/accounts/doctype/journal_entry/journal_entry.py	69.19% <ø> (+0.10%)	⬆️
...t/accounts/report/general_ledger/general_ledger.py	67.57% <100.00%> (ø)
erpnext/accounts/doctype/bank/bank.py	71.42% <0.00%> (-14.29%)	⬇️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-9.31%)	⬇️
erpnext/hr/doctype/job_offer/job_offer.py	82.92% <0.00%> (-4.88%)	⬇️
...pnext/accounts/report/gross_profit/gross_profit.py	71.21% <0.00%> (-4.06%)	⬇️
...value/warehouse_wise_item_balance_age_and_value.py	89.02% <0.00%> (-2.44%)	⬇️
...next/accounts/doctype/bank_account/bank_account.py	77.27% <0.00%> (-2.28%)	⬇️
.../report/bom_operations_time/bom_operations_time.py	89.13% <0.00%> (-2.18%)	⬇️
erpnext/stock/doctype/warehouse/warehouse.py	79.02% <0.00%> (-2.10%)	⬇️
... and 21 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

🟠 Waiting for conditions to match

• merged [:pushpin: backport requirement]

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #31447 fix: General Ledger and TB opening entries mismatch issues (backport #31439) has been created for branch version-13-hotfix