Add account_lock_date_update module
CHANGELOG:
### XXX
- [#847](https://gitlab.com/coopdevs/odoo-somconnexio/-/merge_requests/847) Add account_lock_date_update module
Related card: https://trello.com/c/JZGUS6DO/1340-bloquear-la-creacion-de-asientos-contables-en-el-pasado-a-partir-de-una-fecha
Edited by Pelayo García