feat: Closing balance for period closing and reporting (#34257)

* feat: Introduce opening entry for reporting

(cherry picked from commit 9739d8b52a)

* feat: Introduce opening entry for reporting

(cherry picked from commit b44a19bd1a)

* fix: Add patches to create accounting dimension in Closing Balance

(cherry picked from commit 36c08d0835)

* feat: Cascade closing balances on PCV submit

(cherry picked from commit c3f39c3f32)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
#	erpnext/patches.txt

* feat: Add views in standard filter

(cherry picked from commit e18336ebe7)

* chore: Rewrite query using query builder

(cherry picked from commit 7fa7d6b5e4)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

* feat: Add validations against period closing voucher

(cherry picked from commit f92c63fb10)

* fix: Order by issue in aggregation query

(cherry picked from commit 6607c8bd82)

* fix: Add patch to update closing balances

(cherry picked from commit a663df376c)

* fix: Closing balance entries for period closing voucher

(cherry picked from commit 436fc03eda)

* fix: Update patch to generate closing balance entries

(cherry picked from commit 95c9aafda9)

# Conflicts:
#	erpnext/patches.txt

* perf: Apply closing balance in Trial Balance report

(cherry picked from commit e5f603c9d9)

# Conflicts:
#	erpnext/accounts/report/trial_balance/trial_balance.py

* chore: Minor fixes

(cherry picked from commit c089c4156c)

# Conflicts:
#	erpnext/patches.txt

* fix: Aggregation with previous closing balance

(cherry picked from commit 4a2046dfb6)

# Conflicts:
#	erpnext/patches.txt

* test: Add static posting dates to tests

(cherry picked from commit 310f71c313)

* chore: Add index to period closing voucher column

(cherry picked from commit 5dabc98ba5)

* chore: rename Closing Balance to Account Closing Balance

(cherry picked from commit 3249a79f07)

* test: Add test case for closing balance

(cherry picked from commit f0267feca8)

* chore: Use account closing balance in set gl entries

(cherry picked from commit 0157fa15eb)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Update patch

(cherry picked from commit 76775a3e49)

* fix: Account sub query

(cherry picked from commit 7f11373b58)

* chore: Simplify query

(cherry picked from commit 00fe3042b2)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

* chore: Add missing validations

(cherry picked from commit 0aadb680eb)

* chore: Remove unnecessary list comprehension

(cherry picked from commit 44053db010)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Ignore opening entries if PCV posted

(cherry picked from commit f9397a87ac)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Don't validate if no GL Entry exists

(cherry picked from commit 528ab503f2)

* chore: Fix Typo

(cherry picked from commit 3fd95200da)

* fix: Validation for cancelation

(cherry picked from commit 30eb6c8512)

* fix: Partial trial balance view

(cherry picked from commit b7dcf27b01)

* fix: CS financial statement param

(cherry picked from commit f8cff09129)

* chore: Improve validation message

(cherry picked from commit 8ce1da111e)

* chore: Resolve conflicts

* chore: Resolve conflicts

---------

Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>

erpnext/hooks.py

@@ -527,6 +527,7 @@ accounting_dimension_doctypes = [
 	"Subcontracting Order Item",
 	"Subcontracting Receipt",
 	"Subcontracting Receipt Item",
+	"Account Closing Balance",
 ]
 
 # get matching queries for Bank Reconciliation