fix: handle finance book properly in trial balance and general ledger [develop]

[anandbaburajan]

Users not using any finance books

They don't need to change/do anything. Trial balance would reflect gl entries with fb == none by default.

Users using one finance book "fb" (accidental case)

Trial balance would reflect gl entries with fb == none by default. So they need to set default_finance_book as "fb" in their company settings. Then trial balance would reflect gl entries with fb == "fb" or fb == none by default. Otherwise they would need to set their finance book "fb" every time in the trial balance filters.

Users using multiple finance books "fb1" and "fb2"

If they have set a default_finance_book "fb1"

Trial balance would reflect gl entries with fb == "fb1" or fb == none by default

• If they need trial balance to reflect gl entries with fb == none, they need to uncheck include_default_book_entries
• If they need trial balance to reflect gl entries with fb == "fb2" or fb == none, they need to uncheck include_default_book_entries and then choose "fb2"

If they have not set a default_finance_book

Trial balance would reflect gl entries with fb == none by default

• If they need trial balance to reflect gl entries with fb == "fb1" or fb == none, they need to choose "fb1"
• If they need trial balance to reflect gl entries with fb == "fb2" or fb == none, they need to choose "fb2"

[codecov]

Codecov Report

Merging #35085 (d85ff43) into develop (787313b) will increase coverage by 0.00%.
The diff coverage is 20.00%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #35085   +/-   ##
========================================
  Coverage    63.68%   63.69%           
========================================
  Files          813      813           
  Lines        60019    60045   +26     
========================================
+ Hits         38226    38243   +17     
- Misses       21793    21802    +9     

Impacted Files	Coverage Δ
erpnext/accounts/report/financial_statements.py	30.96% <0.00%> (-0.34%)	⬇️
...ext/accounts/report/trial_balance/trial_balance.py	0.00% <0.00%> (ø)
...t/accounts/report/general_ledger/general_ledger.py	67.44% <33.33%> (-0.47%)	⬇️

... and 4 files with indirect coverage changes

[deepeshgarg007]

@anandbaburajan Can you update the same behaviour in General Ledger, so that there are no mismatch issues anymore?

[anandbaburajan]

@deepeshgarg007 yep, done.