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?
addons/account/models/account_move.py
line_values = values.copy()
        line_values['debit'], line_values['credit'] = line_values['credit'], line_values['debit']
        if 'amount_currency' in values:
            line_values['amount_currency'] = -line_values['amount_currency']
        return line_values
    @api.model
    def compute_full_after_batch_reconcile(self):
        """ After running the manual reconciliation wizard and making full reconciliation, we need to run this method to create
            potentially an exchange rate entry that will balance the remaining amount_residual_currency (possibly several aml).
            This ensure that all aml in the full reconciliation are reconciled (amount_residual = amount_residual_currency = 0).
        """
        total_debit = 0
        total_credit = 0
        total_amount_currency = 0
        currency = False
        aml_to_balance_currency = self.env['account.move.line']
        partial_rec_set = self.env['account.partial.reconcile']
        aml_id = False
        partial_rec_id = False
        maxdate = None
        for aml in self:
            total_debit += aml.debit