flectra/addons/account/views/account_menuitem.xml

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

        <!-- Top menu item -->
        <menuitem name="Invoicing"
            id="menu_finance"
            groups="account.group_account_user,account.group_account_manager,account.group_account_invoice"
            web_icon="account_invoicing,static/description/icon.png"
            sequence="40"/>

        <record id="menu_finance" model="ir.ui.menu">
            <field name="active" eval="False"/>
        </record>

        <menuitem id="menu_finance_receivables" name="Sales" parent="menu_finance" sequence="2"/>
            <!--Sales sub-menus-->
            <menuitem id="menu_finance_receivables_documents" name="Documents" parent="menu_finance_receivables" sequence="1"/>
            <menuitem id="menu_finance_receivables_follow_up" name="Follow-up" parent="menu_finance_receivables" sequence="2"/>
            <menuitem id="menu_finance_receivables_master_data" name="Master Data" parent="menu_finance_receivables" sequence="3"/>
        <menuitem id="menu_finance_payables" name="Purchases" parent="menu_finance" sequence="3"/>
            <!--Purchases sub-menus-->
            <menuitem id="menu_finance_payables_documents" name="Documents" parent="menu_finance_payables" sequence="1"/>
            <menuitem id="menu_finance_payables_master_data" name="Master Data" parent="menu_finance_payables" sequence="2"/>
        <menuitem id="menu_finance_entries" name="Adviser" parent="menu_finance" sequence="4" groups="account.group_account_user"/>
            <!-- Adviser sub-menus -->
            <menuitem id="menu_finance_entries_accounting_entries" name="Accounting Entries" parent="account.menu_finance_entries"/>
            <menuitem id="menu_finance_entries_management" name="Management" parent="account.menu_finance_entries"/>
            <menuitem id="menu_finance_entries_actions" name="Actions" parent="account.menu_finance_entries"/>
            <menuitem id="menu_finance_entries_generate_entries" name="Generate Entries" parent="account.menu_finance_entries"/>
        <menuitem id="menu_finance_reports" name="Reporting" parent="menu_finance" sequence="5" groups="account.group_account_manager"/>
            <!-- Reporting sub-menus -->
            <menuitem id="account_reports_management_menu" name="Management" parent="account.menu_finance_reports" sequence="4"/>
            <menuitem id="account_reports_legal_statements_menu" name="Generic Statements" parent="account.menu_finance_reports" sequence="1" groups="account.group_account_user"/>
            <menuitem id="account_reports_business_intelligence_menu" name="Business Intelligence" parent="account.menu_finance_reports" sequence="5" groups="account.group_account_invoice"/>
            <menuitem id="menu_finance_legal_statement" name="PDF Reports" parent="account.menu_finance_reports"/>

        <menuitem id="menu_finance_configuration" name="Configuration" parent="menu_finance" sequence="15" groups="account.group_account_manager"/>
            <!-- Configuration Sub-Menu -->
            <menuitem id="account_account_menu" name="Accounting" parent="account.menu_finance_configuration" sequence="2" groups="account.group_account_invoice"/>
            <menuitem id="account_management_menu" name="Management" parent="account.menu_finance_configuration" sequence="3" groups="account.group_account_manager"/>
            <menuitem id="menu_analytic_accounting" name="Analytic Accounting" parent="menu_finance_configuration" groups="analytic.group_analytic_accounting" sequence="5"/>
            <menuitem id="menu_action_currency_form" action="base.action_currency_form" name="Currencies" parent="account_account_menu" sequence="1" groups="base.group_multi_currency"/>
            <menuitem id="menu_account_reports" name="Financial Reports" parent="menu_finance_configuration" groups="account.group_account_user"/>



    </data>
</flectra>