fix: company wise deferred accounting fields in item (#37023)

* fix: move deferred accounts in accounting section

* fix: move deferred check boxes in item accounting

* fix: show company wise acc in filters

* fix: fetch item deferred account from child table

* fix: tests using deferred acc

* refactor: use cached value

* fix: cached value call

* feat: patch to migrate deferred acc

* fix: hardcode education module doctypes in patch

* chore: resolve conflicts

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Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index d0ee2e4..dda4d36 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -341,5 +341,6 @@
 execute:frappe.db.set_single_value('Selling Settings', 'allow_negative_rates_for_items', 0)
 erpnext.patches.v15_0.correct_asset_value_if_je_with_workflow
 erpnext.patches.v15_0.delete_woocommerce_settings_doctype
+erpnext.patches.v14_0.migrate_deferred_accounts_to_item_defaults
 # below migration patch should always run last
 erpnext.patches.v14_0.migrate_gl_to_payment_ledger