[FIX] account: Partial revert of https://github.com/odoo/odoo/commit/39fb6b2990e5d6fda0d5f12dbd64d26ef77b9d0c



It seems some ppl are sharing the same bank account accross multiple journals.

issues:
2527148
2527994
2527894
...

closes odoo/odoo#70676

Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>