[account] Consolidation Accounts should not be allowed to create Journal Items

As consolidation account behavior is likewise that of a View Account
It should be taken the same way as a View account.
Therefore it should not be allowed to create Entry Lines.

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.