[FIX] Consolidation Account should not be carried to next fiscalyear

When Generating Opening Journal Entries Consolidation Account Balance should not be carried to the next 
FiscalYear, as Consolidation Accounts resembles in behavior to that of the view accounts,

I think this constraint should go up to the level where none Consolidation Account should be allowed to create any entry lines at all.

This are the step to recreate the behavior that is regarded as wrong:

Create an Accounting Account with following features

https://docs.google.com/a/vauxoo.com/file/d/0B1w9gokcJL9hWENrUlRYNXhhSGM/edit?usp=drivesdk

Create FiscalYear 2015.

Generate Fiscal Year Opening Entries

https://docs.google.com/a/vauxoo.com/file/d/0B1w9gokcJL9hU0pCRGZNbVdFVE0/edit?usp=drivesdk

Opening Journal Entries

https://docs.google.com/a/vauxoo.com/file/d/0B1w9gokcJL9hU2hLenh4SGlWZTQ/edit?usp=drivesdk

Best Regards.

Thanks in advance for your attention.