[FIX] account: previous statement at the same date

Lets assume we have these records
```json
{
    'id': 1,
    'journal_id': 1,
    'date': '2020-01-01',

},
{
    'id': 2,
    'journal_id': 1,
    'date': '2020-01-01',

}
```

with the domain
```
[('date', '<=', st.date),
 ('journal_id', '=', st.journal_id.id),
 ('id', '!=', st.id)]
```
in the compute method of `previous_statement_id`, the previous
statement of 1 will be 2 and vice versa.

A solution is to change the declaration of the field from Date to
Datetime

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