-- fixed db reference checks for financial_type_id, CRM-12470

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* CRM-12470: Creating new financial type without AR account leads to unbalanced transactions
  http://issues.civicrm.org/jira/browse/CRM-12470
Merge pull request #891 from pradpnayak/CRM-12470

-- fixed table reference checks for financial_type_id before deleting, CRM-12470