fix: make offsetting entry for acc dimensions in general ledger

[GursheenK]

Problem
When multiple GL entries are posted against documents like Invoices, Journal Entries, Payment Entries, etc. with different values for one or multiple accounting dimensions, the accounts are balanced and show the correct values. However, when these entries are filtered using the accounting dimensions, the Debit and Credit values do not match because the corresponding entry can have a different value for the same accounting dimension.

Solution
An offsetting entry is posted for each accounting dimension that has more than one value in the gl_map. An option to automatically make an offsetting entry is added to the Accounting Dimension document. When enabled, the user has to choose an offsetting account which will be used for the extra entries.

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Example
For a Journal Entry where ₹‎1000 is transferred from Branch Delhi to Branch Mumbai, only 2 GL entries were made. In such a case the Trial Balance Report filtered using the Accounting Dimension Branch is not balanced.

Now, if we enable the Automatically post balancing accounting entry for the Accounting Dimension Branch and select an Offsetting Account from the Accounting Dimension Doctype, for a Journal Entry where ₹‎1000 is transferred from Branch Delhi to Branch Mumbai, 4 GL entries are made -

The Trial Balance is now balanced whenever Journal Entries are made and filtered using Accounting Dimensions.

[codecov]

Codecov Report

Merging #36149 (f999b75) into develop (3b58055) will increase coverage by 0.35%.
Report is 2 commits behind head on develop.
The diff coverage is 96.96%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #36149      +/-   ##
===========================================
+ Coverage    64.33%   64.69%   +0.35%     
===========================================
  Files          786      786              
  Lines        61078    61111      +33     
===========================================
+ Hits         39295    39536     +241     
+ Misses       21783    21575     -208     

Files Changed	Coverage Δ
...ext/accounts/report/trial_balance/trial_balance.py	81.97% <ø> (+81.97%)	⬆️
...ctype/accounting_dimension/accounting_dimension.py	65.03% <85.71%> (+1.06%)	⬆️
erpnext/accounts/general_ledger.py	94.42% <100.00%> (+0.51%)	⬆️

... and 3 files with indirect coverage changes