When having an account move with multiple lines it is hard to search for an specifict account because the lines follow creation order. Ordering the moves by account uses the account name, which is strange if the account has a rec_name.
So I propose to order accounts by it's code and name (because code it's optional).
This also allows to use the account directly on the GeneralReport and reuse it the account rec_name (which was a todo in the code)
This is extreamly usefull when manually creating the intial balance from the company.