refactor: move ignore ERR filter from SOA to General Ledger

[ruthra-kumar]

Adding Ignore Exchange Rate Revaluation Journals to General Ledger
continues: #38820

[codecov]

Codecov Report

Attention: 1 lines in your changes are missing coverage. Please review.

Comparison is base (079cd30) 60.19% compared to head (beff566) 60.13%.
Report is 33 commits behind head on develop.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #39671      +/-   ##
===========================================
- Coverage    60.19%   60.13%   -0.07%     
===========================================
  Files          757      758       +1     
  Lines        70799    70953     +154     
===========================================
+ Hits         42620    42665      +45     
- Misses       28179    28288     +109     

Files	Coverage Δ
...t/accounts/report/general_ledger/general_ledger.py	70.49% <100.00%> (+0.68%)	⬆️
erpnext/controllers/status_updater.py	88.42% <ø> (ø)
erpnext/controllers/subcontracting_controller.py	89.43% <100.00%> (+0.05%)	⬆️
erpnext/manufacturing/doctype/bom/bom.py	73.35% <100.00%> (+0.03%)	⬆️
...ement_of_accounts/process_statement_of_accounts.py	54.77% <50.00%> (-0.15%)	⬇️

... and 12 files with indirect coverage changes