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Add the possibility to forbid unreconciliation for accounting entries emitted

Merged Etienne Ferriere requested to merge topic/13.0/TG-1117 into branch/13.0
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##############################################################################
#
# Accounting periods, for Odoo
# Copyright (C) 2024 XCG Consulting <http://odoo.consulting>
# Copyright © 2024 XCG Consulting <https://xcg-consulting.fr>
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as
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