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This issue has been test committed out in FA 2.4 unstable repo. Please provide feedback with PHP 5.3 and MySQL 5.1.

@joe: please update the FA 2.3 repo as well if it works since we do not want the stable version to have glaring bugs such as this.

You can create a new company only from the default company (generally 0) in any installation. Make sure you obtain the entire sql backup from your PHP 7 upgraded server (preferably pre-upgrade state) and the stanza pertaining to the company in the config_db.php file there as that would be useful to restore in the PHP 5 server instance.

Translate the Arabic CoA into English and compare with the equivalent en_US one.

Your steps are okay.

Try the en_US-demo.sql and see if the error appears.

Whilst the Joomla project in it's latest avatar is being built for PHP7, the stable FA (v2.3.25+) is built for PHP 5.3.x and works with thru till PHP 5.6 without issues. Some users have tweaked FA to work with PHP 7 and later versions of MySQL (v5.7+) as well. Some tweaks to the Chart of Accounts will be necessary for MySQL 5.7 onwards unless the strict mode for dates is disabled.

Please note that using the appropriate version of PHP for which the application is designed will have the least issues in it's install / operation. The latest and greatest version of PHP / MySQL may not be appropriate in most cases of legacy software. Stable and proven versions and code you can understand and tweak yourself is one way forward that many will profess to.

In the latter case of separate db / setups, the consolidation will have to be manual for the Head Office accounting.

Last transaction template entry in Quick Entries must be "Remainder" type.
The above does not need fixing.

Provide screenshot of what you want. Cannot understand you. All form elements code are common to entire FA. Which version of FA are you on and what platform?

Please read @joe's post. There is a need for Header3 instead of the standard Header1 that is used.
Study the custom reports and do likewise.

In general, yes. Sometimes there may be glitches in upgradation and user testing reports will help iron out such bugs.

As FA 2.4 is the unstable and development version, when new features are needed or issues addressed, it may require database structure  and/or data changes. Such changes are generally placed in an alter sql/php file in the sql folder that may need to be executed manually (with care as to the db_prefix) or possibly through the web interface - Setup -> Software Upgrade. The best way is to manually execute the changes in a MySQL client, line by line on a backup of the database first and then perform the actions on the live one - YMMV.

A case insensitive search for the word companylogoenable shows that it is present only in reporting/includes/pdf_report.inc among the core FA files. The class member is populated inside the class method Info() only.

A similar search into the extensions shows that the custom report extensions set it from within the reports as in:

rep_annual_balance_breakdown/reporting/rep_annual_balance_breakdown.php
rep_annual_expense_breakdown/reporting/rep_annual_expense_breakdown.php
rep_cash_flow_statement/reporting/rep_cash_flow_statement.php

In the above files, the following code ensues:

..
..
$companylogoenable = true;
..
..
$rep->Info($params, $cols, $headers, $aligns, $cols2, $headers2, $aligns2, $companylogoenable, $footerenable, $footertext);
$rep->SetHeaderType('Header3');
..
..

The dummy empty class method Header1() is present in reporting/includes/class.pdf.inc and not defined in the pdf_report.inc file.

The class method Header1() is defined in the TCPDF class in reporting/includes/tcpdf.php.