IMHO the following SQL statements will fail if debit or credit equal
NULL (and they did for me already)

account_bank_statement.py:            cursor.execute('SELECT sum(debit-credit) \
account_move_line.py:        where = ' AND '.join(map(lambda x: 
'(abs(sum(debit-credit))'+x[1]+str(x[2])+')',args))
account.py:            cr.execute("select move_id from account_move_line group 
by move_id having sum(debit) %s %%s" % (cond[1]),(amount,))

-- 
account - define debit, credit as required
https://bugs.launchpad.net/bugs/620602
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Status in OpenObject Addons Modules: Won't Fix

Bug description:
IMHO these 2 fields should be required, default=0

this will require a bit more cheap space in the db, but avoid many statements 
like
"debit or 0.0"
throughout the code and will probably bring a certain performance gain as 
account_move_line is read very often.



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