Draft: ci: Add test_accounts_controller

[frappe] PR#36501

From https://github.com/frappe/erpnext/pull/36501

Diagnostics

flake8...................................................................Failed
- hook id: flake8
- exit code: 1

erpnext/controllers/tests/test_accounts_controller.py:4:1: F401 'unittest' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:9:1: F401 'frappe.tests.utils.change_settings' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:10:1: F401 'frappe.utils.add_days' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:10:1: F401 'frappe.utils.flt' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:12:1: F401 'erpnext.get_default_cost_center' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:13:1: F401 'erpnext.accounts.doctype.payment_entry.payment_entry.get_payment_entry' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:15:1: F401 'erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice.make_purchase_invoice' imported but unused
erpnext/controllers/tests/test_accounts_controller.py:142:16: B008 Do not perform function calls in argument defaults.  The call is performed only once at function definition time. All calls to your function will reuse the result of that definition-time function call.  If this is intended, assign the function call to a module-level variable and use that variable as a default value.
erpnext/controllers/tests/test_accounts_controller.py:174:52: B008 Do not perform function calls in argument defaults.  The call is performed only once at function definition time. All calls to your function will reuse the result of that definition-time function call.  If this is intended, assign the function call to a module-level variable and use that variable as a default value.

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Checkout instructions

# Checkout locally
git fetch upstream
git switch ft-pr-36501

# Make changes then rebase
git rebase -i upstream/develop --reapply-cherry-picks

# Fix or ignore conflicts
git checkout --theirs .
git rebase --continue

# Force-push changes
git push --force-with-lease