accounting: including movements from at_date in General Ledger

All reports were properly including movements from the last day,
except general ledger which were only including movements made
without hours:minutes (at midnight). This was not a problem for
manually entered transactions, which are usually made at 00:00
but when transactions are entered with hour:minutes they were
not included.
2 jobs for fix/general_ledger_at_date in 0 seconds
Status Job ID Name Coverage
  External
passed ERP5.CodingStyleTest-TestRunner2

03:09:36

failed ERP5.UnitTest-TestRunner2

10:33:17