perf: performance optimizations for accounting reports by refactoring account closing balance and period closing voucher

[nabinhait]

Problem:

• The Trial balance report was getting timed out after 30 mins
• AR/AP reports were taking 15-20 mins
• Account closing balance patch was taking too much time
• The processing period for closing the voucher was taking too much time.
• GL Entry form fields are not organized

Solutions:

• Refactored account closing balance and period closing voucher code by processing GLE in chunk
• Rewritten the closing balance patch
• Optimized trial balance and AR/AP
• Added indexes in GLE based on (party_type, party) and (company, posting_date)
• Introduced "period start date" and "period end date" in PCV to handle monthly closing vouchers and written patches.
• Organized fields in GLE

Result:

• Trial Balance is running in 2 mins
• AR/AP reports are running within a min
• Account closing balance patch is running much faster than before

#no-docs