feat: introduced new account for asset purchase process

[khushi8112]

This update introduces a temporary Clearing Account to manage expenses until an asset is operational.

1. Purchase Receipt accounting entry:

   • Clearing Account → Asset Received But Not Billed
2. Purchase Invoice accounting entry (Direct):
   • Creditors → Clearing Account
3. Asset submission accounting entry:
   • Clearing Account → Asset Account
4. Clearing Account Source:
   • Fetched from the Asset Category or the Company’s default clearing account.
5. Capital Work in Progress (CWIP) Validation
   • Disabling "Enable Capital Work in Progress" is only allowed if the CWIP account is balanced.

Should be done:

• Update docs

no-docs