The financial account must be editable until a journal items is set, which wasn't the case before this PR. I also switched the two fields so that's more logical for the user.
closesodoo/odoo#102309
Task-id: 3006879
X-original-commit: 5cc72bb6d6f9a04ec32e47d02ebfaf8e12aba559
Signed-off-by: Florian Gilbert (flg) <flg@odoo.com>