--CRM-13231, added upgrade script to add default COGS account if aren't present

----------------------------------------
* CRM-13231: Incremental upgrade 4.3.4 fails if no COGS and EXP default account set
  http://issues.civicrm.org/jira/browse/CRM-13231
-- CRM-13231, minor fix to form rule

----------------------------------------
* 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 #1666 from pradpnayak/CRM-13231

Crm 13231