Account_id in account_move_line is compulsary field.
and with original addons you will never enter account_move_line without account.
i thing error occurs because of one of these modules.
fs3_account_cic
fs3_base_partner_cic
fs3_coa_cic
fs3_tax_codes_extended 
sgc_base_mod
sgc_check_voucher
sgc_custom_menu
sgc_supplier_invoice 

It is passing account_id = False in account_move_line.
you must get this error at the time of confirming invoice or by entering 
accounting entries manually.

Try to create new database with simple account module and try to create invoice 
and confirm>pay it. if it will work then there must be error in above modules.

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OpenERP=Easier, Adaptable, Affordable, Modular




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http://www.openobject.com/forum/viewtopic.php?p=51798#51798

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