Coalesce boolean account type columns on negative clause

In SQL the negation of NULL is still NULL.

Closes #13967

modules/account/journal.py

@@ -2,6 +2,7 @@
 # this repository contains the full copyright notices and license terms.
 
 from sql.aggregate import Sum
+from sql.conditionals import Coalesce
 
 from trytond import backend
 from trytond.i18n import gettext
@@ -109,8 +110,8 @@ class Journal(
         account_type = AccountType.__table__()
         where = ((move.date >= context.get('start_date'))
             & (move.date <= context.get('end_date'))
-            & ~account_type.receivable
-            & ~account_type.payable
+            & ~Coalesce(account_type.receivable, False)
+            & ~Coalesce(account_type.payable, False)
             & (move.company == company.id))
         for sub_journals in grouped_slice(journals):
             sub_journals = list(sub_journals)

modules/account/move.py

@@ -2221,10 +2221,12 @@ class Reconcile(Wizard):
                 having=((
                         Sum(Case((balance > 0, 1), else_=0)) > 0)
                     & (Sum(Case((balance < 0, 1), else_=0)) > 0)
-                    | Case((account_type.receivable & ~account_type.payable,
+                    | Case((account_type.receivable
+                            & ~Coalesce(account_type.payable, False),
                             Sum(balance) < 0),
                         else_=False)
-                    | Case((account_type.payable & ~account_type.receivable,
+                    | Case((account_type.payable
+                            & ~Coalesce(account_type.receivable, False),
                             Sum(balance) > 0),
                         else_=False)
                     )))