<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="view_account_journal_form" model="ir.ui.view">
        <field name="model">account.journal</field>
        <field name="inherit_id" ref="account.view_account_journal_form"/>
        <field name="arch" type="xml">
            <group name="group_alias" position="after">
                <group name="group_alias" string="Reconciliation Accounts" attrs="{'invisible': [('type', '!=',  'bank')]}">
                    <field name="account_reconciliation_ids" widget="many2many_tags"/>
                </group>
            </group>
        </field>
    </record>

</odoo>
