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[FIX] account: check for profit/loss accounts
in method `button_confirm_cash` of `account.cash.statement` The check was verifying that the profit/loss account was set on the journal, and if it was, it raised that it wasn't, which is obviously wrong. This was solved in Odoo 8.0 by replacing the code by something more readable in 9dc9169, and the same logic to check that the profit/loss accounts are set is still there. Closes odoo#2924
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