fix: PCV validation for previous fiscal year (backport #40572) #40583
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Steps to replicate bug
The validation checks if the previous fiscal year exists, if yes check for any GL entries created for the fiscal year, if no GL entries are created, allow submitting the PCV. If it does find GL entries it checks for a PCV for that year and considers it unclosed if no such voucher exists. However, if a cancelled GL entry exists in any of the past years then the validation still fails.
Fix
Do not consider cancelled GL entries for the validation.
This is an automatic backport of pull request #40572 done by [Mergify](https://mergify.com).