Manual merge from 3.8 backported

htdocs/accountancy/bookkeeping/card.php

htdocs/accountancy/bookkeeping/list.php

htdocs/accountancy/bookkeeping/listbyyear.php

htdocs/accountancy/class/accountingaccount.class.php

htdocs/accountancy/class/bookkeeping.class.php

htdocs/accountancy/class/html.formventilation.class.php

htdocs/accountancy/customer/list.php

htdocs/accountancy/journal/bankjournal.php

htdocs/accountancy/journal/purchasesjournal.php

htdocs/accountancy/journal/sellsjournal.php