Fix comparision of account type on updating chart of accounts

issue4272
review8661002
(grafted from 47c533213bfaa567fe75961de55ff2131c9374fc)

--HG--
branch : 3.4
extra : source : 47c533213bfaa567fe75961de55ff2131c9374fc
Add missing default value for party_required

issue4292
review8691002
(grafted from a9fc6636208979772945216bd29ff21b3f59eba3)

--HG--
branch : 3.4
extra : source : a9fc6636208979772945216bd29ff21b3f59eba3
Make party_required test works with None value

issue4297
review13681002
(grafted from a04ca9194085e0b3d44295f8b0ebcb344d970142)

--HG--
branch : 3.4
extra : source : a04ca9194085e0b3d44295f8b0ebcb344d970142