--fixed webtest, crm test and upgrade script for 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 branch 'CRM-12470' of git://github.com/pradpnayak/civicrm-core into pradpnayak-CRM-12470

Conflicts:
	CRM/Upgrade/Incremental/sql/4.3.4.mysql.tpl
Merge pull request #816 from kurund/pradpnayak-CRM-12470

manually merging https://github.com/civicrm/civicrm-core/pull/802