Hmm 
I see the problem

the field update_posted is already available in module account - even if
the account_cancel is not installed.

and for some migrated journals it was set to true. - so my error

nevertheless comment #3 must be fixed as it may and will create illegal
discrepancy between invoice and move.

** Changed in: openobject-addons
       Status: Incomplete => New

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https://bugs.launchpad.net/bugs/925158

Title:
  journal items of posted journal entries must not  be deleted

Status in OpenERP Addons (modules):
  New

Bug description:
  1) posted journal entries / items must not be cancelable 
  2) canceled items must not be deletable  

  there is a module account_cancel which must be installed to allow this
  "forbidden" option.

  in general " posted account move lines must never been canceled and
  deleted" to conform best accounting practice

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