[FIX] account: avoid closing fiscalyear with unpost entries

As when closing fiscal periods, forbid to close a fiscal year with unposted entries.
Fixes #1194, opw 610784

addons/account/wizard/account_fiscalyear_close_state.py

@@ -41,9 +41,15 @@ class account_fiscalyear_close_state(osv.osv_memory):
         @param ids: List of Account fiscalyear close state’s IDs
 
         """
+        account_move_obj = self.pool.get('account.move')
+
         for data in  self.read(cr, uid, ids, context=context):
             fy_id = data['fy_id'][0]
 
+            account_move_ids = account_move_obj.search(cr, uid, [('period_id.fiscalyear_id', '=', fy_id), ('state', '=', "draft")], context=context)
+            if account_move_ids:
+                raise osv.except_osv(_('Invalid Action!'), _('In order to close a fiscalyear, you must first post related journal entries.'))
+
             cr.execute('UPDATE account_journal_period ' \
                         'SET state = %s ' \
                         'WHERE period_id IN (SELECT id FROM account_period \