[FIX] account : Fixed the model account.cash.statement has no access rules.
[FIX] account_account: type -> user_type.type
[REM] account : Removed the 'shortcut' field from 'account.account.template'.
[REM] account : Removed the 'financial_report_ids' field from 'account.account.template'.
[REM] account : Removed the 'type', 'parent_id' and 'active' field from 'account.account'.
[REM] account : Removed the 'user_id' field from 'account.journal'.
[ADD]Added python test case in l10n_be_hr_payroll_account and migrate l10n_ch account_wizard.py into new api.

[REV]Reverted previous changes and added onchange_chart_template_id for v7.