Revised the account form so that the if-offset-needed option is only available for real accounts.

src/accounting/templates/accounting/account/include/form.html

@@ -62,7 +62,7 @@ First written: 2023/2/1
     <div id="accounting-title-error" class="invalid-feedback">{% if form.title.errors %}{{ form.title.errors[0] }}{% endif %}</div>
   </div>
 
-  <div class="form-check form-switch mb-3">
+  <div id="accounting-is-offset-needed-control" class="form-check form-switch mb-3 {% if form.base_code.data[0] not in ["1", "2"] %} d-none {% endif %}">
     <input id="accounting-is-offset-needed" class="form-check-input" type="checkbox" name="is_offset_needed" value="1" {% if form.is_offset_needed.data %} checked="checked" {% endif %}>
     <label class="form-check-label" for="accounting-is-offset-needed">
       {{ A_("The entries in the account need offset.") }}