[IMP] account_fiscal_year_closing: Optional chart template

[SirAionTech]

Otherwise, the following happens:

1. Install account,
   verify that no chart of accounts is set in Accounting > Configuration > Settings.
2. Create accounts, registries and customers,
3. Create and confirm an invoice,
   verify that it is no longer possible to set up the chart of accounts.
4. Create a closing template without selecting any chart of accounts template

Expected
The closing template is created
Current