accounting: only allow validated bank accounts belonging to sections

The only check with accounting transactions regarding bank account
was that the bank account is not invalidated. This makes the
constraint more strict by checking that the bank account belongs to
the corresponding entity and also that the bank account is validated.

A few tests needed to be updated to validate the bank accounts. Also
a legacy sequence test has been removed because it is now covered by
normal tests.
Status Job ID Name Coverage
  External
failed ERP5.CodingStyleTest-TestRunner1

00:53:06

failed ERP5.PerformanceTest-TestRunner1

00:26:06

failed ERP5.UnitTest-TestRunner1

01:17:13