[ADD] Port account_jounral_period_close on 8.0

Migrate account_jounral_period_close to V8
By rule, I keep together models that are joined by a one2many relation. For example, account.invoice, account.invoice.line and account.invoice.tax, but for the rest, I split them. As @bwrsandman has said, in this case it's not the most important, but think as a general convention. What if the file starts to grow with some improvements? Do you split them? Better to make it always.