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Phase 1 of the accounts/controller refactor. Moves the six pure list-level validators (validate_disabled_accounts, validate_accounting_period, validate_cwip_accounts, check_freezing_date, validate_against_pcv, validate_allowed_dimensions) out of general_ledger.py into the new erpnext/accounts/services/gl_validator.py. general_ledger.py imports and calls them at the existing sites; no behavior change (Phase 0 GL snapshots remain byte-identical). The debit/credit balance trio stays in general_ledger.py for now since get_debit_credit_difference mutates entries and is interleaved with the round-off repair.