Impacted versions:
At least version 10, version 11(Can only re-produce the problem sometimes)

Steps to reproduce:
Please see this screencast recorded on odoo runbot.
https://youtu.be/cSPQvp9jQJc

Current behavior:
When users search by account in Journal Entries List View. A special value "dummy_account_id" is set in context, in order to facilitate search by account on account.move level.
With this context value , when users create a journal entries, the system will add default value before the creation.

https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3802

This method will set "dummy_account_id" to the previously searched account in vals.

Then the system continue creating account.move and related account.move.line records.
It is fine until the system run this:
https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3830

Since "dummy_account_id" is related field, and it now has value. The system will change the first related  account.move.line record to dummy_account_id.

Eventualy, the account is wrongly set to "dummy_account_id".

Expected behavior:
This is a feature which will fill the form field value with searched value for users. But the journal entry creation should not be affected by dummy_account_id, since it is only for searching purpose.

@Yenthe666 Would you please review this issue and help to bring related odoo staff to this issue?
""" Computes the residual amount of a move line from a reconciliable account in the company currency and the line's currency.
            This amount will be 0 for fully reconciled lines or lines from a non-reconciliable account, the original line amount
            for unreconciled lines, and something in-between for partially reconciled lines.
        """
        for line in self:
            if not line.account_id.reconcile:
                line.reconciled = False
                line.amount_residual = 0
                line.amount_residual_currency = 0
                continue
            
            amount = abs(line.debit - line.credit)
            amount_residual_currency = abs(line.amount_currency) or 0.0
            sign = 1 if (line.debit - line.credit) > 0 else -1
            if not line.debit and not line.credit and line.amount_currency and line.currency_id:
                
                sign = 1 if float_compare(line.amount_currency, 0, precision_rounding=line.currency_id.rounding) == 1 else -1
            for partial_line in (line.matched_debit_ids + line.matched_credit_ids):