pos/pos_multiple_control/views/view_account_journal.xml

<?xml version="1.0" encoding="UTF-8"?>
<!--
Copyright (C) 2017 - Today: GRAP (http://www.grap.coop)
@author Sylvain LE GAL (https://twitter.com/legalsylvain)
License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
-->

<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">
            <field name="journal_user" position="after">
                <field name="pos_control" attrs="{'invisible': [('type', 'not in', ['bank', 'cash'])]}"/>
            </field>
        </field>
    </record>

    <record id="view_account_journal_tree" model="ir.ui.view">
        <field name="model">account.journal</field>
        <field name="inherit_id" ref="account.view_account_journal_tree"/>
        <field name="arch" type="xml">
            <field name="company_id" position="before">
                <field name="journal_user"/>
                <field name="pos_control"/>
            </field>
        </field>
    </record>

</odoo>