Mia-accounting

* Added the recurring transactions to the description editor.
* Added prevention to delete database objects that are essential or referenced by others with foreign keys.
* Various fixes on the visual layout.

* Renamed "transaction" to "journal entry", and "journal entry" to "journal entry line item".
* Renamed "summary" to "description".
* Updated tempus-dominus from version 6.2.10 to 6.4.3.
* Fixed titles and capitalization.
* Fixed to search case-insensitively.
* Added favicon to the test site.
* Fixed the navigation menu when there is no matching endpoint.
* Various fixes.

* Added offset tracking to the journal entries in the payable and receivable accounts.
* Renamed the "is_offset_needed" column to "is_need_offset" in the Account data model.

Added the accounting reports.

Added the transaction summary helper.

* Fixed the error that cannot select any account when adding new transactions.
* Fixed the database error when adding new transactions.
* Added the button to convert a cash income or cash expense transaction to a transfer transaction.