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[FIX] account: Fix traceback when creating journal item from analytic account
Description of the issue/feature this PR addresses:
When trying to create a journal item from a new entry in analytic accounts -> cost & revenues, a traceback was issued because there is no account.move linked to it.
Desired behavior after PR is merged:
The user is no longer able to create Journal Items from the form view in Analytic Accounts -> Cost & Revenues.
OPW: 2517311
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I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr
closes odoo/odoo#72846
Signed-off-by:
Quentin De Paoli (qdp) <qdp@openerp.com>
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