Bug 21692: created a test for Koha::Account->new

Bug 21692: created a test for Koha::Account->new

Test plan:
1) Run test for /Koha/Account.t and confirm that all tests were
successful

Signed-off-by: David Nind <david@davidnind.com>
Signed-off-by: Katrin Fischer <katrin.fischer.83@web.de>
Signed-off-by: Nick Clemens <nick@bywatersolutions.com>
(cherry picked from commit 34c36a32a057c3a9be062e4ea8b6ec46c41859a0)
Signed-off-by: Martin Renvoize <martin.renvoize@ptfs-europe.com>
(cherry picked from commit d0b51ad0f47558b41208c7c7cbc19e1218cc0850)

Signed-off-by: Lucas Gass <lucas@bywatersolutions.com>