[FIX] account: journal deletion prevent the creation of sub-companies

Go to Accounting > Configuration > Journals
Delete the EXCH journal
Go to Settings > Companies, open the main company
Try to create a new branch

Traceback comes up:
"ValueError: External ID not found in the system: account.2_exch"

This occurs because when setting up the new company we are looking for
the ref 'exch'. The system will look for the xmlid
`account.<company_id>_exch` but the journal has been deleted so it will
not be found.

A solution is to avoid blocking the company creation, the user will need
to create the missing journal afterward

opw-3932849

closes odoo#167407

Signed-off-by: de Wouters de Bouchout Jean-Benoît (jbw) <[email protected]>

addons/account/models/chart_template.py

@@ -605,9 +605,9 @@ def _post_load_data(self, template_code, company, template_data):
 
         # Set newly created journals as defaults for the company
         if not company.tax_cash_basis_journal_id:
-            company.tax_cash_basis_journal_id = self.ref('caba')
+            company.tax_cash_basis_journal_id = self.ref('caba', raise_if_not_found=False)
         if not company.currency_exchange_journal_id:
-            company.currency_exchange_journal_id = self.ref('exch')
+            company.currency_exchange_journal_id = self.ref('exch', raise_if_not_found=False)
 
         # Setup default Income/Expense Accounts on Sale/Purchase journals
         sale_journal = self.ref("sale", raise_if_not_found=False)