Decouple Account Type Inheritance for Contra-Account Support

The Issue

The system currently enforces a rigid hierarchy where Level 5 sub-accounts must inherit the "Account Type" defined at Level 3. While this logic works for standard accounts, it creates significant reporting errors for contra-assets. Because these accounts reside under an asset parent but require a distinct classification, the Trial Balance and Balance Sheet cannot accurately reflect Net Book Value without manual intervention.

Examples for Development

• Fixed Assets: An "Accumulated Depreciation" account sits under a "Property, Plant and Equipment" parent. Currently, it is forced to be typed as PPE, preventing it from functioning as a proper contra-account.

• Accounts Receivable: An "Allowance for Doubtful Accounts" sits under "AR." It needs to be classified as a valuation/allowance type to ensure AR appears as a net amount on financial statements.

Requested Enhancement

We need the ability to manually override or select a specific Account Type at any level—specifically for leaf nodes (Level 5)—independent of the parent’s type. This transition from "strict inheritance" to "manual control" ensures the system can handle complex account structures and remain compliant with standard accounting principles (IFRS/GAAP) right out of the box.

Goal

To allow users full control over account classification so that financial statements align with reporting requirements without the hassle of external workarounds.