feat: add create GL Account component

Add create GL Account component in chart of accounts.

src/app/accounting/chart-of-accounts/create-gl-account/create-gl-account.component.scss

@@ -0,0 +1,10 @@
+.manualEntriesAllowedWrapper {
+  position: relative;
+
+  .manualEntriesAllowed {
+    padding: 0 0 17.5px 0;
+    position: absolute;
+    bottom: 0;
+    right: 0;
+  }
+}