Merge pull request #353 from einhverfr/1.4

1.4 version number changes for 1.4.1
Merge pull request #354 from einhverfr/1.4

Urgent fix for null dates in COGS
Merge pull request #358 from einhverfr/1.4

Backing up records from acc_trans before modifying them
Merge pull request #359 from einhverfr/1.4

reverting to stock Test::Exception for testing