fix : Payment Reco Issue and chart of account importer

[Nandhinidevi123]

#37779
"apps/erpnext/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py", line 115, in generate_data_from_csv if not row[1]: IndexError: list index out of range#37779
#37406
Payment Reco Issue#37406

[codecov]

Codecov Report

Merging #38321 (86aeacf) into develop (e08d636) will increase coverage by 3.58%.
Report is 2230 commits behind head on develop.
The diff coverage is 63.63%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38321      +/-   ##
===========================================
+ Coverage    63.69%   67.27%   +3.58%     
===========================================
  Files          813      757      -56     
  Lines        60021    60572     +551     
===========================================
+ Hits         38229    40749    +2520     
+ Misses       21792    19823    -1969     

Files	Coverage Δ
.../accounts/doctype/bank_clearance/bank_clearance.py	64.61% <ø> (-3.45%)	⬇️
...of_accounts_importer/chart_of_accounts_importer.py	0.00% <ø> (ø)
...x_withholding_category/tax_withholding_category.py	92.42% <100.00%> (+6.47%)	⬆️
erpnext/controllers/accounts_controller.py	84.84% <100.00%> (-0.40%)	⬇️
erpnext/controllers/queries.py	57.56% <100.00%> (-5.29%)	⬇️
erpnext/crm/doctype/opportunity/opportunity.py	66.81% <100.00%> (ø)
...xt/accounts/doctype/journal_entry/journal_entry.py	69.41% <0.00%> (+0.13%)	⬆️
...t/bank_clearance_summary/bank_clearance_summary.py	0.00% <0.00%> (ø)
erpnext/utilities/bulk_transaction.py	0.00% <0.00%> (-68.82%)	⬇️

... and 318 files with indirect coverage changes