Merge pull request #875 from yashodha/4.4

CRM-12697
-- CRM fixes 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
* CRM-12470-masterFixes:
  http://issues.civicrm.org/jira/browse/CRM-12470-masterFixes
Merge pull request #878 from pradpnayak/CRM-12470-masterFixes

-- CRM fixes for CRM-12470
CRM-12697