--CRM-13231, fixed upgrade issue, created default COGS and EXP account if arent present, added form rule to check if financial type has
expense account configured when recording fees and also payment processor

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* CRM-13231: Incremental upgrade 4.3.4 fails if no COGS and EXP default account set
  http://issues.civicrm.org/jira/browse/CRM-13231
Merge pull request #1663 from pradpnayak/CRM-13231

Crm 13231