odoo/addons/account/account_menuitem.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>
        <menuitem icon="terp-account" id="menu_finance" name="Accounting" sequence="13"/>
        <menuitem id="menu_finance_configuration" name="Configuration" parent="menu_finance" sequence="8"/>
        <menuitem id="base.menu_action_currency_form" parent="menu_finance_configuration" sequence="20"/>
        <menuitem id="menu_finance_accounting" name="Financial Accounting" parent="menu_finance_configuration"/>
        <menuitem id="menu_analytic_accounting" name="Analytic Accounting" parent="menu_finance_configuration"/>

        <menuitem id="menu_finance_reporting" name="Reporting" parent="account.menu_finance" sequence="7"/>
        <menuitem id="menu_finance_generic_reporting" name="Generic Reporting" parent="account.menu_finance_reporting" sequence="1"/>
        <menuitem id="menu_finance_legal_statement" name="Legal Statements" parent="account.menu_finance_reporting" sequence="2"/>
        <menuitem id="menu_generic_report" name="Generic Reports" parent="account.menu_finance_legal_statement" sequence="8"/>

        <menuitem id="menu_finance_entries" name="Accounting" parent="account.menu_finance" sequence="1"
            groups="group_account_user"/>
        <menuitem id="account.menu_finance_recurrent_entries" name="Recurrent Entries" parent="account.menu_finance_entries" sequence="15"/>

        <menuitem id="menu_finance_periodical_processing" name="Periodical Processing" parent="account.menu_finance"
            sequence="3"
            groups="group_account_user"/>
        <menuitem id="menu_account_end_year_treatments" name="End of Year Treatments" parent="account.menu_finance_periodical_processing" sequence="20"/>

       <menuitem id="menu_finance_statistic_report_statement" name="Statistic Reports" parent="account.menu_finance_reporting" sequence="3"/>
    </data>
</openerp>