fix: broken consolidated report due to finance book filter

[ruthra-kumar]

Consolidated Financial Statement reported empty page due to incorrect filter on finance book

[codecov]

Codecov Report

Merging #36710 (96847db) into develop (8601e5b) will increase coverage by 0.12%.
Report is 25 commits behind head on develop.
The diff coverage is 80.55%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #36710      +/-   ##
===========================================
+ Coverage    64.82%   64.95%   +0.12%     
===========================================
  Files          792      792              
  Lines        61798    61821      +23     
===========================================
+ Hits         40063    40153      +90     
+ Misses       21735    21668      -67     

Files Changed	Coverage Δ
...rpnext/accounts/doctype/pos_invoice/pos_invoice.py	73.27% <ø> (ø)
...ype/pos_invoice_merge_log/pos_invoice_merge_log.py	79.80% <ø> (ø)
erpnext/accounts/utils.py	73.98% <ø> (ø)
...cial_statement/consolidated_financial_statement.py	89.76% <50.00%> (+14.61%)	⬆️
...xt/accounts/doctype/payment_entry/payment_entry.py	83.50% <87.50%> (-0.22%)	⬇️
...serial_and_batch_bundle/serial_and_batch_bundle.py	71.15% <100.00%> (-0.06%)	⬇️

... and 6 files with indirect coverage changes