fix: ERR journals should be reported in AR/AP

[ruthra-kumar]

Exchange Rate Revaluation journals for Party should be reported in Accounts Receivable/Payable.

Party with Balance in Foreign Currency:

Exchange Rate Revaluation for Party:

Accounts Receivable Report:

[codecov]

Codecov Report

Merging #33380 (2ed8676) into develop (2e2590b) will increase coverage by 0.02%.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #33380      +/-   ##
===========================================
+ Coverage    64.02%   64.05%   +0.02%     
===========================================
  Files          817      818       +1     
  Lines        58590    58643      +53     
===========================================
+ Hits         37514    37563      +49     
- Misses       21076    21080       +4     

Impacted Files	Coverage Δ
.../report/accounts_receivable/accounts_receivable.py	72.07% <100.00%> (+0.96%)	⬆️
erpnext/stock/doctype/warehouse/warehouse.py	78.04% <0.00%> (-2.75%)	⬇️
erpnext/erpnext_integrations/stripe_integration.py	16.21% <0.00%> (-1.97%)	⬇️
...rpnext/accounts/doctype/fiscal_year/fiscal_year.py	56.00% <0.00%> (-1.15%)	⬇️
...t/support/doctype/warranty_claim/warranty_claim.py	31.25% <0.00%> (-1.11%)	⬇️
...nce/doctype/maintenance_visit/maintenance_visit.py	59.25% <0.00%> (-0.99%)	⬇️
erpnext/selling/doctype/customer/customer.py	73.61% <0.00%> (-0.66%)	⬇️
...eport/sales_order_analysis/sales_order_analysis.py	79.38% <0.00%> (-0.62%)	⬇️
erpnext/controllers/buying_controller.py	84.11% <0.00%> (-0.58%)	⬇️
erpnext/buying/doctype/supplier/supplier.py	76.74% <0.00%> (-0.53%)	⬇️
... and 42 more

[ruthra-kumar]

@Mergifyio backport version-13-hotfix

[ruthra-kumar]

@Mergifyio backport version-14-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #33460 fix: ERR journals should be reported in AR/AP (backport #33380) has been created for branch version-13-hotfix

[mergify]

backport version-14-hotfix

✅ Backports have been created

• #33461 fix: ERR journals should be reported in AR/AP (backport #33380) has been created for branch version-14-hotfix