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
account_move_line l
                        RIGHT JOIN account_account a ON (a.id = l.account_id)
                        RIGHT JOIN account_account_type at ON (at.id = a.user_type_id)
                        {2}
                    WHERE
                        a.reconcile IS TRUE
                        AND l.full_reconcile_id is NULL
                        {3}
                        {4}
                        {5}
                        AND l.company_id = {6}
                        AND EXISTS (
                            SELECT NULL
                            FROM account_move_line l
                            WHERE l.account_id = a.id
                            {7}
                            AND l.amount_residual > 0
                        )
                        AND EXISTS (
                            SELECT NULL
                            FROM account_move_line l
                            WHERE l.account_id = a.id
                            {7}
                            AND l.amount_residual < 0
                        )
                    GROUP BY {8} a.id, a.name, a.code, {res_alias}.last_time_entries_checked
                    ORDER BY {res_alias}.last_time_entries_checked
                ) as s
            WHERE (last_time_entries_checked IS NULL OR max_date > last_time_entries_checked)
        """.format(