create branch 3.0

--HG--
branch : 3.0
Only use non-view accounts in Balance Non-Deferral wizard

review3501002
issue3674
(grafted from 8edd6f64d46136ee2558fc145d0b2f454ad59153)

--HG--
branch : 3.0
extra : source : 8edd6f64d46136ee2558fc145d0b2f454ad59153
Prepare release 3.0.2

--HG--
branch : 3.0
Added tag 3.0.2 for changeset 103f9820b6a9

--HG--
branch : 3.0
Increase version number

--HG--
branch : 3.0
Don't copy template relation when copying an account

issue3751
review4271002
(grafted from 251fa90c3f0c355c4135624449378343184d029e)

--HG--
branch : 3.0
extra : source : 251fa90c3f0c355c4135624449378343184d029e
Fix calculation of lines to be auto-reconciled on move post.

issue3759
review4331002
(grafted from 5fd35cf28e6f6e76625a7e37b648b4edbb225cae)

--HG--
branch : 3.0
extra : source : 5fd35cf28e6f6e76625a7e37b648b4edbb225cae