If the logged-in user has the access group 'Adviser', he/she will not be
able to create a journal entry if the 'Lock Date' of the journal is
greater than or equal to the journal entry.

If the logged-in user has not the access group 'Adviser', he/she will
not be able to create a journal entry if the 'Lock Date for
Non-Advisers' of the journal is greater than or equal to the journal
entry.
