Revise chart of accounts used throughout.

The main impetus of this change is to rename accounts that were outside
Beancount's accepted five root accounts, to move them into that
structure. This includes:

Accrued:*Payable: → Liabilities:Payable:*
Accrued:*Receivable: → Assets:Receivable:*
UneanedIncome:* → Liabilities:UnearnedIncome:*

Note the last change did inspire in a change to our validation rules. We no
longer require income-type on unearned income, because it's no longer
considered income at all. Once it's earned and converted to an Income
account, that has an income-type of course.

This did inspire another rename that was not required, but
provided more consistency with the other account names above:

Assets:Prepaid* → Assets:Prepaid:*

Where applicable, I have generally extended tests to make sure one of each
of the five account types is tested. (This mostly meant adding an Equity
account to the tests.) I also added tests for key parts of the hierarchy,
like Assets:Receivable and Liabilities:Payable, where applicable.

As part of this change, Account.is_real_asset() got renamed to
Account.is_cash_equivalent(), to better self-document its purpose.

tests: Turn tested hooks into fixtures.

This is in preparation for passing configuration to hooks.
That'll be a big change already, so I wanted this to be a
boring diff first.

tests: Add check_post_meta.

This makes it simple to conveniently check all posting metadata in tests.

plugin: Transform posting hooks into transaction hooks.

I feel like posting hooks a case of premature optimization in early
development. This approach reduces the number of special cases in
the code and allows us to more strongly reason about hooks in the
type system.