account-financial-reporting/bank_statement_reconciliation_summary/view/account_account_view.xml

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

        <record id="view_account_form_inherit" model="ir.ui.view">
            <field name="name">inherit.account.form</field>
            <field name="model">account.account</field>
            <field name="inherit_id" ref="account.view_account_form"/>
            <field name="arch" type="xml">
                <field name='active' position="after">
                    <field name="clearing_account_id"/>
                </field>
            </field>
        </record>

    </data>
</openerp>