I think we need a way to avoid making manual bookings on accounts like bank in 
case 
of using module account_statements.

Therefore I suggest to add a kind of account = statement. 


Then add checks:
- In a journal with type is statement only allow to select account with kind is 
statement. 
- In product, invoice lines  and statement lines do not allow to select account 
with kind = statement.


Let me know if someone disagrees or has better ideas.


regards,

Okko

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