Bank statement management feature

@AccountingTeam

Here is the first draft of ‘Bank Statement Management’ feature that I promised to share in the closed account module group.

With this feature, I am also hoping to have a standard open process for ERPNext contributions. I will keep the feature spec in erpnext wiki, which allows organizing contents in a better way, but keep all the feature discussions in this discuss post. I am also tagging account-module-volunteers to get their attention instead of keeping the technical discussions in a closed group which will miss out on useful comments from others in the community.

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I made a pull request containing the work we have done on this feature

Thank you