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Allow per-posting dates in transactions #12

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@mafm

A bank statement might records a transaction with a date that's not quite correct. One part of a transaction might happen on a different date to another, for example, if it takes a few days before a cheque is banked. It would be nice to be able to optionally associate a date with a specific posting to specify that it happened on a different date to other postings in the transaction.

If one posting in a transaction has a different date to the rest, the transaction probably won't balance between the two dates, and reports whose dates that include some but not all of the postings in a transaction, might not balance. To avoid this, we can auto-generate postings to an "Unsettled" account derived from the account of the relevant posting, and reverse these on the posting's date.

For example, if I transfer $1000 from my savings to my cheque account, but the bank takes 2 days to credit my cheque account, I might have the following transaction:

2013-04-13 Transfer $1000 from savings to cheque account.
  Assets:Bankwest:SavingsAccount  -$1000
  Assets:Bankwest:ChequeAccount    $1000  2013-04-15

This could be processed as though it was:

2013-04-13 Transfer $1000 from savings to cheque account.
  Assets:Bankwest:SavingsAccount            -$1000  2013-04-13
  Assets:Unsettled:Bankwest:ChequeAccount    $1000  2013-04-13
  Assets:Unsettled:Bankwest:ChequeAccount   -$1000  2013-04-15 
  Assets:Bankwest:ChequeAccount              $1000  2013-04-15

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