account_view.xml

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

        <record id="view_move_to_post_tree" model="ir.ui.view">
            <field name="name">view.move.to_post.tree</field>
            <field name="model">account.move</field>
            <field name="inherit_id" ref="account.view_move_tree"/>
            <field name="arch" type="xml">
                <field name="to_check" position="after">
                    <field name="to_post"/>
                </field>
            </field>
        </record>

        <record id="view_move_to_post_form" model="ir.ui.view">
            <field name="name">view.move.to_post.form</field>
            <field name="model">account.move</field>
            <field name="inherit_id" ref="account.view_move_form"/>
            <field name="arch" type="xml">
                <field name="to_check" position="after">
                    <field name="to_post"/>
                </field>
            </field>
        </record>

    </data>
</openerp>